Declaro guides Australian organisations through their AASB S2 materiality self-assessment — producing compliant sustainability reporting output in 3–6 hours.
AASB S2 — the Australian Sustainability Reporting Standard — requires large Australian entities to disclose their climate-related risks, opportunities, and governance arrangements as part of their annual financial reporting to ASIC.
Modelled on the ISSB's global climate disclosure framework, AASB S2 applies a financial materiality test — the question is whether a climate risk or opportunity could reasonably influence the decisions of investors, lenders, or creditors. Environmental significance alone is not sufficient.
AASB S2 is being rolled out in three tranches. Each group has different thresholds and a different first mandatory reporting period.
Group 3 entities that assess their business is not exposed to material climate-related risks may lodge a brief Statement of No Material Risk rather than a full report — along with documented reasons why. This is a simpler but still rigorous process. Declaro guides you through the materiality assessment and produces all required documents, including the statutory statement, reasoning narrative, and director's declaration.
Declaro guides your finance team through the full AASB S2 Group 3 materiality self-assessment. No sustainability consultant required.
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