AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information 46: Metrics: required by other standards, by sources of guidance and entity-defined metrics

What does 46 require?

For each prospect-affecting sustainability risk and opportunity the entity discloses the metrics required by the applicable Australian Sustainability Reporting Standard and the metrics it uses to measure and monitor that risk or opportunity and its related performance, including industry-based metrics associated with its business model, activities or industry participation. In deciding which metrics to disclose it refers to and considers the applicability of the sources of guidance in paragraphs 55 to 58. For entity-defined metrics it discloses how the metric is defined, whether it is absolute, relative or qualitative, whether an external party validates it and who that is, the method of calculation and its inputs including limitations and significant assumptions.