ASRS Gap Analysis & Roadmap Tool
Tool for Group 2 and 3 Companies
As sustainability reporting becomes as critical as financial reporting, organisations in Australia are preparing for the phased implementation of the Australian Sustainability Reporting Standards (ASRS) starting in FY2025. Group 2 and 3 companies face new expectations for climate-related disclosures, governance, and assurance, aligned with international standards and the AASB S2 Climate-related Disclosures requirements.
To support organisations in navigating this transition, the &BLOOM ASRS Gap Analysis & Roadmap Tool provides a practical, Excel-based framework to assess readiness, identify reporting gaps, and design a clear roadmap toward compliance. The tool offers structured guidance on timelines, disclosure requirements under ASRS and AASB S2, materiality assessment, and step-by-step planning, helping companies confidently prepare for the evolving sustainability reporting landscape.
What is inside the tool:
Timelines and thresholds for Group 2 and 3 entities under ASRS, helping organisations prioritise reporting requirements
Organised overview of disclosure requirements with supporting appendices of the AASB S2 standard
Step-by-step approach to identifying gaps, performing materiality assessments, and designing a roadmap to compliance
Download the ASRS Gap Analysis & Roadmap Tool
Complete the form below to access your free Excel-based tool. This resource is gated to ensure we provide tailored support to organisations in Group 2 and 3 that are actively preparing for ASRS compliance. The tool helps companies assess gaps, understand timelines and thresholds, and build a clear roadmap toward full reporting readiness.