AASB S2 Climate-related Disclosures sets out disclosure requirements for an entity to provide useful information to primary users of its general purpose financial report about climate-related risks and opportunities that could reasonably be expected to affect the entity’s cash flows, access to finance or cost of capital over the short, medium or long term.

The main climate-related financial disclosure requirements relate to governance, strategy, risk management, and metrics and targets, including information about scenario analysis and Scope 1, Scope 2 and Scope 3 greenhouse gas emissions.

As of 2025, Australia is phasing in mandatory climate-related financial disclosures, with assurance requirements following a staggered approach.

Measuring and disclosing your company’s GHG emissions inventory is widely regarded as a foundational requirement—serving as the baseline for all future sustainability and climate-related reporting. We’re here to help.

Even if you're not yet required to report under AASB S2, doing so voluntarily positions your organisation ahead of the curve. It builds trust with stakeholders, strengthens governance, and prepares you for future compliance—without the pressure of deadlines.

Voluntary reporting shows leadership, improves access to funding, and ensures you're ready when climate disclosure becomes the norm—not the exception.

Our services are tailored to support companies at different stages of their AASB S2 reporting journey, aligned to their sustainability maturity. Learn more below.