Australian Sustainability Reporting Standards (ASRS) reporting is underway and many organisations are already moving from voluntary climate disclosure towards more structured, assurance-ready reporting. In partnership with Monash Business School, Purpose Bureau has launched the Climate Risk Series to provide evidence-led insight into the businesses in scope and the preparedness signals emerging ahead of mandatory reporting.

This People & Systems Report builds on Climate Risk Series Report One by adding a workforce and systems lens. It brings together Talent Nation’s FY26 ESG, Environment & Sustainability Remuneration Report insights and Purpose Bureau’s personnel analysis to examine what sits behind reporting maturity across ASRS Group 1 businesses, including team sizing, data capture methods, and challenges that may affect progress towards framework-aligned, assurance-ready reporting (preparedness).

This People & Systems Report explores: 

• The prevalence of sustainability professionals across Group 1 businesses and ESG team size and how this relates to preparedness 
• How organisations capture ESG data, from spreadsheets through to dedicated ESG platforms, and how that affects preparedness 
• The industries most constrained by data availability and integrity, particularly where Scope 3 is a dominant driver of emissions exposure 
• Where self-reported preparedness for ASRS reporting differs from actual preparedness, including industries that report high preparedness despite lower actual preparedness 
• What these findings imply for Boards, senior leaders, and people and culture teams preparing for ASRS reporting