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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.
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.