Whitepaper

AASB S2 Group 1 Benchmark Analysis: Australia's First Mandatory Climate Reports

AASB S2 Group 1 Benchmark Analysis: Australia's First Mandatory Climate Reports

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Australia's first wave of mandatory AASB S2 climate disclosures is in. Socialsuite reviewed and scored 14 ASX Group 1 reports with December 2025 year-ends, covering energy, mining, insurance, financial services, infrastructure, and telecommunications. The result is a clear picture of what separates decision-useful disclosure from compliance-minimum reporting in year one.

This whitepaper breaks down the full rankings across six weighted pillars, including governance, scenario analysis, financial quantification, and Scope 3 treatment. It identifies what the highest-scoring reports did that their peers didn't, flags the gaps that will attract ASIC scrutiny as enforcement matures, and gives first-time reporters a practical benchmark for their own submissions. If your organisation is preparing for Group 2 or refining a Group 1 report ahead of year two, this is the clearest read on where the bar actually sits.

Written by
Dr. Tim Siegenbeek van Heukelom
Chief Impact Officer

AASB S2 Group 1 Benchmark Analysis

Download the whitepaper to learn how 14 ASX companies performed on Australia's first mandatory climate reports.

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