Episode 1 – Making Sense of ASRS

Module Overview

If ASRS feels like “alphabet soup” (ISSB, TCFD, AASB S2…) you’re not alone. This module puts the house in order, so you can understand the framework, see what’s required, and start preparing with confidence.

You’ll follow Limon Pty Ltd (a mid‑sized Australian manufacturer) as a practical example, making the standards feel relatable, not theoretical.

What you’ll learn

By the end of this episode, you’ll be able to:

• Explain what ASRS is and why it changes sustainability reporting
• Understand where ASRS fits vs ISSB and TCFD (and why convergence matters)
• Identify when your organisation is required to report and why assurance accelerates readiness
• Describe the four pillars of ASRS and what “good” looks like in each
• Start smart with a readiness assessment (not random data chasing)

Key topics covered

• What ASRS is (and isn’t): mandatory climate-related disclosures and regulated structure.
• The global context: how TCFD → ISSB → ASRS aligns reporting language
• Reporting + assurance timelines: what changes as assurance matures
• The four reporting pillars:
  • Governance
  • Strategy
  • Risk Management
  • Metrics & Targets

• Limon’s first step: readiness assessment, requirements, current state, gaps, and what needs to change
• Where we go next: turning requirements into an executive-approved plan (Episode 2)