What Group 2 sustainability managers need to know before their first assurance engagement in 2027
Learn more in our videos below
If you’re a Group 2 reporting entity in Australia, your first ASRS climate disclosure is due after 30 June 2027—and with it comes mandatory audit and assurance.
The good news? organisations in New Zealand have already been through this under similar climate reporting requirements. We’ve distilled their hard-won lessons into a practical guide to help you prepare with confidence, not panic.
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You're accountable for Year 1 readiness but need to engage finance, procurement, and the board. This guide shows you how to build cross-functional buy-in and get audit-ready systems in place.
You're signing written representations under the Corporations Act. This guide helps you understand what "audit-ready" really means and where the hidden risks are before assurance begins.
Section 286A makes sustainability record-keeping a strict liability offense. This guide shows you what documentation auditors need and how to avoid costly gaps.
You're ultimately accountable for ASRS disclosures. This guide translates technical requirements into strategic readiness checkpoints you can act on now.
BraveGen has supported organisations through hundreds of Big 4 assurance-grade sustainability audits across Australia and New Zealand.
With ASRS now live, our audit-proven platform and experienced advisory team know exactly what auditors look for, because we’ve been in the room when they ask for it.
