Australia's first cohort of mandatory reporters under the Australian Sustainability Reporting Standard (ASRS) has completed its disclosures. This report presents findings from a survey of Group 1 practitioners on their reporting experience.

The headline finding is that this is a substantially harder exercise than most organisations anticipated, and the difficulty is concentrated in places that are not intuitive.

The Group 1 experience provides a guide to what lies ahead. The businesses that prepare deliberately and early will produce better disclosures at lower cost than those that do not.