ASRS Executive Workshops | Key Insights
What we heard from early ASRS preparers and what first AASB S2 disclosures now reveal
In 2025, we hosted a series of executive workshops focused on preparing for ASRS, with discussions centred on governance, data, and the capabilities required to support new disclosures.
In June 2026, we built on this through a further workshop with Group 1 reporters who had completed their first reporting cycle, alongside analysis of Year 1 disclosures. This provided a clear view of how early expectations have translated into practice.
The conversation has shifted. With reports now published, attention is on how disclosures stand up under scrutiny from boards, auditors, regulators and investors, and whether they are clear, decision-useful and supported by evidence.
Together, these insights reflect what senior teams prioritised early and what is now emerging through the first wave of disclosures, highlighting where expectations are tightening and what is likely to matter next.
Download the insights
The full report draws on direct engagement with Group 1 reporters alongside analysis of early disclosures to explore:
- What first-year reporting reveals in practice and how to interpret the ASIC guidance on first-year reports
- Where expectations are tightening
- What Group 2 organisations should prioritise now
You can also access the orginal report.
For a broader overview of ASRS and AASB S2 see ‘A Guide to Mandatory Climate Reporting in Australia’.
We will also be running future workshops, please get in touch if you would like to be involved.
© 2026 Anthesis. Originally published 2025, updated July 2026. By downloading this material, I acknowledge that this is the proprietary material of Anthesis. I agree not to use it for any competitive, commercial, or derivative purposes, and understand that competitors are strictly prohibited from copying, distributing, or using this material for any competitive or commercial advantage. I am aware that any breach hereof may result in legal action by Anthesis to protect and enforce its rights under law.