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Know your group. Own your ESG obligations.
Understanding ASRS
Groups 1, 2, and 3
The Australian Sustainability Reporting Standards (ASRS) are reshaping how organisations disclose their environmental, social, and governance performance. From FY25, these standards—aligned with global frameworks like IFRS S1/S2—will apply progressively to companies of different sizes through Groups 1, 2, and 3.
Who Needs to Report and When
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Group 1
Large, publicly listed companies with significant reporting obligations starting from FY25.
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Group 2
Mid-sized entities, including some private companies, phased in after Group 1.
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Group 3
Smaller entities, with more streamlined disclosure obligations, are coming later.
Why It Matters
Meeting ASRS standards is about more than compliance. These disclosures build investor trust, support access to capital, and protect brand reputation in a market where transparency is no longer optional.
Failing to meet the standards—or producing incomplete or inaccurate data—can expose organisations to regulatory penalties and reputational risk.
How ISW Can Help
ISW enables organisations across all ASRS groups to confidently prepare for and meet these obligations by providing:
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Envizi, an enterprise-grade ESG data management and reporting platform for Group 1 and complex Group 2 companies.
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Carbonhalo, a fast and accessible way for Group 2 and 3 companies to baseline, reduce, and communicate their carbon footprint as they prepare for formal reporting.
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Expert support to align your ESG data collection, verification, and reporting with ASRS and other key frameworks.
Unsure which solution is right for you?
| Decision Factor | Carbonhalo | Envizi |
| ASRS Group | Group 3 (small/private sector), some Group 2 | Group 1, some advanced Group 2 |
| ESG Maturity | New to ESG reporting | Established ESG strategy or roadmap |
| Internal ESG Resources | Limited in-house sustainability team/split role | Dedicated sustainability/ESG team |
| Compliance Urgency | Just entering mandatory disclosure (e.g., not yet reporting) /voluntary | Already required to report or in active reporting cycle |
| Integration Requirements | Minimal; standalone solution | High; integrates with finance, ERP, procurement etc. |
| Data Availability | Data gaps or inconsistent records | centralised data sources available |
| Industry Engagement | Part of a collective, industry-led or NFP program | Operating independently or as a large corporate entity |
| IT Support Required | No need limited availability of IT resources | May involve internal IT/analytics support |
| Budget | Cost-sensitive, predictable pricing | Flexible, scalable enterprise pricing |
| Preferred Support Model | Guided service with education and gap closure | Self-directed with configuration flexibility |
| Disclosure Framework Familiarity | Little to no knowledge of ISSB/AASB | Already working within frameworks or comfortable navigating them |
| Ongoing ESG Strategy | Focused on becoming compliant | Committed to continuous performance improvement and benchmarking |
| Reporting Framework Requirements | ASRS-compliant report packs | Multi-framework output: ASRS, TCFD, GRI, CDP, etc. |
| Scalability Needs | Fixed scope, SME-focused | Enterprise-grade scalability |
| Automation & Analytics Needs | Simple dashboards | Advanced automation, analytics, trend identification, custom reporting |
Choose Your Next Step
Find out which ASRS group your organisation belongs to and see how ISW can help you prepare.
Learn about the ESG frameworks behind ASRS
ISW is trusted by companies worldwide
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Talk to the experts
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Michael Kasteel
Director & Practice Lead - Industry Solutions
ISW
Michael leads Industrial Solutions at ISW, helping organisations optimise operations through enterprise architecture, engineering platforms, sustainability management, and smarter service delivery. He specialises in IBM DOORS, Envizi, and integrated solutions that support compliance, efficiency, and digital transformation.