Group 2 sustainability reporting | What to prepare before June 2027

What will your first sustainability report need?

Group 2 entities must report under AASB S2 for financial years starting on or after 1 July 2026. With a 30 June year end, your first reporting year has already started and runs to June 2027.

Your sustainability report will need to disclose your organisation's material climate-related risks and opportunities, and how you govern, plan for and manage them. It will also need to include your greenhouse gas emissions and other climate-related metrics and targets and show how your organisation might be affected under at least two possible future climate scenarios. Your directors will then need to sign a declaration confirming that the report meets the requirements.

This webinar gives you practical guidance to understand what your first report needs, check whether your organisation is in Group 2, and plan the months ahead with confidence. If you're already reporting, you'll come away knowing how to strengthen your next report.

Date: Tuesday 17 November 2026
Time: 1.00pm - 2.00pm (AEDT)
Location: Online Webinar

What we'll cover:

•        What Group 2 sustainability reporting requires

•        Who falls into Group 2, including the size thresholds and other ways organisations can be included

•        What to have in place before June 2027

•        What organisations that have already reported would do differently

•        How Moore Australia can support your sustainability reporting and advisory needs

About Moore Australia

Moore Australia is a network of independent tax, audit and advisory firms, with over 600 staff members at offices around the country. Moore Australia is also an independent member of the Moore Global Network -the 12th largest accounting network in the world- providing tax, auditing and financial reporting services, advising local, national and international clients in the public and private sectors.

Moore Australia has extensive experience in state and local government, biotechnology, energy mining and renewables, health and aged care, education, manufacturing, not for profit, property and construction, retail and tourism and hospitality and has a strong presence in the following service lines: Asia Desk, Audit & Assurance, Business Advisory, Taxation, Corporate Finance and Governance and Risk Advisory.

How to Join

We will be conducting this webinar via Zoom. A link will be sent to your registered email address a day before the webinar starts. Please make sure you have Zoom installed on your computer or phone in order to join. 

For more information on Zoom and how to use it, please visit: https://zoom.us