You are probably here because someone in finance said the words “Group 2” and nobody in the room was sure whether that includes you.

ASRS · AASB S2 · Australia

Reporting is mandatory. Evidence is the hard part.

AASB S2 is Australia's climate disclosure standard, and it is not voluntary. It phased in by size. The standard is the same for all three groups; only your deadline moves.

Group 1 · from 1 Jan 2025 Group 2 · from 1 Jul 2026 Group 3 · from 1 Jul 2027
Tell me which group we are in Upgrade our Scope 3 evidence
REZET Hub on desktop, tablet and phone: emissions by scope, waste tonnage by material and the chain of custody behind each figure
The short version

What ASRS asks of you, and when.

The Australian Sustainability Reporting Standards sit on the ISSB base. AASB S2 is the climate one, and it is the one with the phase-in.

What it is

A mandatory climate-related disclosure regime, prepared as a sustainability report alongside the financial report. It follows the familiar four pillars — governance, strategy, risk management, and metrics and targets — and it requires greenhouse gas disclosure, Scope 3 included.

Who it applies to

Entities that already have to lodge an annual report, once they cross the size thresholds for their group. It is not a listed-company regime: large private companies and registered schemes are captured too, which is what catches most people out.

Where the work actually is

Governance and strategy are drafting. Scope 3 is measurement, and it depends on data produced by other organisations — your transporters, your processors, your suppliers. That is the part that cannot be written in the weeks before lodgement.

What the Scope 3 question turns into

Six questions. A batch-level record answers all six.

  • 01WHICH CATEGORIES ARE MATERIAL FOR US
  • 02HOW MUCH MATERIAL, BY TYPE
  • 03WHAT HAPPENED TO IT DOWNSTREAM
  • 04WHO MEASURED IT, AND WHEN
  • 05WHY DID IT MOVE SINCE LAST YEAR
  • 06CAN THE DIRECTORS SIGN IT

Scope 3 is fifteen categories, not one

For an operating business with physical sites, waste generated in operations is usually among the first that can actually be calculated — and therefore among the first that gets tested.

Quantity, split by stream

A single site total cannot be converted into emissions, because each material and each treatment route carries its own factor.

Outcome from the operator

Recycled, recovered, landfilled or incinerated. The route is decided after the material leaves you, so it has to come back from the party that decided it.

Provenance of every quantity

Weighed at the gate, weighed at the weighbridge, or taken from an invoice. All three appear in practice. Only the first two survive scrutiny unannotated.

Comparatives that hold

Once you have disclosed one year you have created a baseline. The second year is where unexplained movement becomes a finding.

The real question underneath

A climate disclosure carries director-level accountability. The people signing will ask what sits behind the number before they do.

How to get there

Five steps, before your group's first year starts.

1

Confirm your group against the thresholds

Two of three, on the consolidated numbers, for the financial year that applies to your group. Do this first: it sets your deadline.

2

Pick the Scope 3 categories you can actually measure

Start with the ones where physical material moves and quantities exist. Waste in operations is usually the most tractable.

3

Capture quantity and route at the event

Not from a monthly summary. The unit that survives is the movement: material, quantity, party, date.

4

Bring contractors onto the same record

Transporters and processors write their own leg, so the outcome is reported by whoever produced it.

5

Build the baseline before the first disclosure

The year before you report is the cheapest year to fix your data, because nothing has been published yet.

Evidence overview in REZET Hub: emissions by scope, material flows and the chain of custody behind each disclosed figure
What you get

The Scope 3 inputs, measured where they happen.

Material quantities from the movement

Captured at the event by the party that performed it, split by stream and attributed to site and period.

Treatment outcomes from the operator

What each stream became, reported by the facility that processed it, with the residue recorded too.

A disclosure that opens

Every figure drills back to its events, so the people who sign the report can see what they are signing.

When a director asks, “What is this Scope 3 number built on?” — is the answer a system or a person?

The year before your group's first disclosure is the cheapest year you will ever have to fix the data. Choose the next step that fits where you are.

Tell me which group we are in Upgrade our Scope 3 evidence
FAQs

Where to start?

Find answers to common questions and discover the best way to get started.

What does onboarding require?

Start with one material pathway: its origin, destination, people involved and the evidence it needs to support. We then configure locations, roles and the records required at each handoff.

Do we need to change our existing systems?

Not necessarily. REZET Hub is designed to complement existing operational, ERP, reporting and sustainability systems rather than requiring organisations to replace their existing technology stack.

How long does implementation take?

Timing depends on the first pathway, sites, users and integration requirements. We confirm the implementation plan after scoping rather than promising a generic duration before we understand the operating reality.

How is REZET Hub different from traditional reporting?

REZET Hub does not simply tell you what happened.
It helps you decide what should happen next.
Traditional reporting often relies on information entered after an event has occurred. REZET Hub is designed to capture evidence as materials move and responsibility changes, creating a stronger connection between the physical event and its digital record.
It also goes beyond reporting by acting as a sustainability decision-support tool. By analysing each waste stream, REZET Hub can identify alternative recovery, reuse, upcycling or recycling pathways, helping organisations improve circular outcomes and make more informed progress towards their zero-waste goals.

Which plan is right for a first pathway?

Explore is for one user testing one stream at one site. Operate supports a small team managing recurring batches and standard reports at one site. Scale adds multi-site controls and audit-grade Scope 3 outputs. Integrate is for advanced controls, SSO, API and broader organisational support.

Who is REZET Hub not for?

REZET Hub is not a carbon-credit marketplace, a substitute for the physical operator, or a generic reporting tool that can reconstruct missing evidence after the fact. It works best when there is a real material flow and an internal owner prepared to make the record part of operations.

Can we start small and expand later?

Yes. Start with one live pathway, then add users, sites, materials, reporting outputs or integrations as the programme grows. The right starting point is the smallest plan that can support the job properly.

Can we compare supplier with supplier?

Yes, on the record’s own terms. Handoffs are documented between responsible parties, processing events are linked to the relevant operator, and inputs and outputs are reconciled at batch level, so the same figures read supplier by supplier and site by site. Exports can be taken at any time in a structured format, for tenders, contract reviews and disputes.

What does REZET Hub record?

Batch-level material identification, documented handoffs, processing events, responsible parties and input-output reconciliation. The result is a structured trail ready for review and export.

Can the evidence support audits and reporting?

Yes. The evidence pack can support internal reporting, audits, customer requirements and Digital Product Passports. REZET Hub records the evidence; it does not replace the underlying regulatory obligation.

Does REZET Hub sell carbon offsets or credits?

No. Where environmental outcomes are calculated, they stay linked to the underlying material record, methodology and supporting evidence rather than being presented as an offset.

Who verifies the data?

Each responsible party records the handoff it took part in, and the receiving party measures the material independently on arrival and compares it against the sending party’s quantity, so any discrepancy becomes visible. Where the record and the movement disagree, the difference is surfaced as an exception instead of being smoothed over, and the underlying record is tamper-evident and append-only. Auditors and assurance providers come in as guests, on a read-only view of the trail. REZET Hub describes what the evidence contains, not what it certifies

What happens when a record is corrected?

Corrections are appended, not written over the top: every step becomes an event that is added to the record rather than replacing what was there. An auditor drilling into a claim sees the measurement, the actor, the evidence and the correction history behind it, which is why the record is never rewritten for the reader.

Are units and classifications standardised at capture?

Capture begins from a material profile selected at source, with description, quantity and photographic evidence recorded against it; the receiving party then measures the material independently and reconciles the mass. The units and classifications your programme uses are agreed at onboarding, when we configure locations, roles and the records required at each handoff.

Who owns an exception?

REZET Hub surfaces the exception and shows which party recorded which movement; it does not appoint the person inside your organisation who resolves it. REZET Hub works best when there is a real material flow and an internal owner prepared to make the record part of operations.

What does a contractor have to do?

A contractor contributes evidence only where responsibility changes. Working from a scoped link, it sees the one job assigned to it and the quantity handed over, records the outputs, photographs or weighs them and submits. There is no shared login and no second reporting workflow: each party sees only the movements it took part in.

What does this add to our own site team’s day?

At the point of movement, the person handling the material selects the material profile, captures the description and quantity, and captures photographic evidence against it. There is no second reporting workflow: REZET Hub is designed to complement existing operational, ERP, reporting and sustainability systems rather than replace them.

What happens when a handoff is missing?

Evidence is created at material handoffs and processing events rather than reconstructed afterwards, so a handoff that was never recorded stays visible as a gap in the batch trail. Where the record and the movement disagree, the difference is surfaced as an exception.REZET Hub is not a generic reporting tool that can reconstruct missing evidence after the fact: it shows the gap, it does not fill it.

Where did REZET Hub begin?

REZET Hub began inside REZET Global’s circular programmes. Real materials were being recovered and transformed, while evidence sat across spreadsheets, emails, photographs and certificates. REZET Hub was built to keep the digital record in step with the physical work.

Is REZET Hub only for companies working with REZET Global?

No. REZET Hub and REZET Global are separate businesses. REZET Hub can be used independently by organisations and circular operators. REZET Global provides one real-world operating environment in which REZET Hub’s evidence capabilities can be applied.

What languages is REZET Hub available in?

REZET Hub is available in English and Spanish, with Portuguese and German coming soon.

How does this work across different jurisdictions or states?

REZET Hub records the evidence; it does not replace the underlying regulatory obligation, and this page does not set out the rules of any single jurisdiction. Sites are managed as locations within one programme, and framework mapping detail is available on request — we describe what the evidence contains, not what it certifies. Which requirements apply at each site is scoped before implementation.