# AASB

Type: regulator

Source: Legal & RegTech Intelligence Brief — https://getlegalbrief.com/entity/aasb
Canonical HTML page: https://getlegalbrief.com/entity/aasb

## Timeline

- **2027-07-01**: Group 3 Commencement — Smaller entities meeting specific thresholds begin mandatory disclosures.
- **2026-07-01**: Group 2 Commencement — Medium entities (over 250 employees or $500M+ assets) enter the reporting regime.
- **2025-01-01**: Group 1 Commencement — Large entities (over 500 employees or $1B+ assets) begin their first reporting period.
- **2024-09-09**: Legislation Passed — The Treasury Laws Amendment Bill 2024 passes the Australian Parliament.

## Recent coverage (1 stories)

### Labor's Mandatory Climate Disclosures Redefine Australian Corporate Reporting
2026-02-24 20:52:20 · Sentiment: Neutral · Impact: 7/10 · Sources: 2

The Australian Labor Government's landmark mandatory climate-related financial disclosure regime is fundamentally altering the corporate reporting landscape. This shift mandates that large and medium-sized entities integrate climate risk and emissions data into their annual financial reports, aligning Australia with international sustainability standards.
Full story: https://getlegalbrief.com/story/australia-labor-climate-disclosure-regulations-2026

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