AASB S2 climate reporting guide

This visual guide provides a practical overview of the AASB S2 climate-related disclosures standard and Australia’s mandatory climate reporting requirements. Designed for business leaders, finance teams and sustainability professionals, it explains key disclosure requirements, reporting obligations and implementation considerations through clear visuals and concise explanations.

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Who this guide is for

The primary audience for this visual guide includes CFOs, sustainability experts, risk managers, directors and operation managers involved in the oversight, preparation and development of a mandatory climate report under AASB S2. Investors, students, business journalists and anyone interested in sustainability and climate change may find this guide useful.

Key AASB S2 topics covered

This accessible guide aims to facilitate readers’ comprehension of the AASB S2 standards through the use of visual aids.

Important limitations

This document is presented as a simplified and illustrative overview of the AASB S2 standards. It is not intended as an exhaustive resource. Readers are advised to consult the complete official AASB S2 standards and other related guidance mentioned in the reference list to ensure a comprehensive understanding and full compliance.
 

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