ASRS State of the Market
ASX-listed Cohort Report
We analysed every ASX-listed Group 1 entity that has reported to date (154), including the June 2026 balance date reporters, across more than 400 data points per report. The result is a data-led picture of how the largest listed companies in the country are approaching AASB S2.
The analysis draws on the ASRS Intelligence Platform (ASRS IP), Purpose Bureau’s structured database of Australian climate disclosure. Prepared alongside Chartered Accountants Australia and New Zealand (CA ANZ) and Monash Business School.
Download the report through the form below and register for our 8th October webinar, presented with CA ANZ.
What’s inside
- Who the reporters are: sector, index, balance date, and NGER profile of the cohort
- How they are publishing: report length, format, and use of the year 1 exemptions
- Governance: board oversight, committee structures, skills, and climate-linked remuneration
- Risk management: 1,386 risks and opportunities, broken down by type, hazard, and sector
- Strategy: scenario analysis, transition plans, and financial effects
- Targets and metrics: Scope 1, 2, and 3 emissions, targets, carbon credits, and internal carbon prices
- Assurance: assurance levels, provider market share, auditor relationships, fees, and conclusions
Who it's for
- Group 1 reporters benchmarking their first disclosure against listed peers
- Group 2 and 3 entities preparing for their first reporting period
- Directors and audit committees reviewing climate governance and assurance
- Accountants, assurance practitioners, and advisers supporting clients through AASB S2
- Investors, regulators, and researchers tracking how the regime is performing
Download the ASRS State of the Market ASX-listed Cohort Report
Enter your details below to access the ASRS State of the Market ASX-listed Cohort Report, get updates on upcoming reports, and invitations to the ASRS Series events. We recommend downloading the PDF report once you have filled out the form.
- Research