AASB S2 Climate-related Disclosures AASB-S2-D12: Application of Risk and Opportunity Identification Guidance

Apply the identification guidance in paragraphs B8 to B10 when identifying climate related risks and opportunities that could reasonably be expected to affect prospects.

Maintained by Gerard BlokdykVerified against the published standard 31 May 2026Control text last updated 21 May 2026

Other controls in AASB S2: General Requirements (Appendix D)

AASB-S2-D11 Fair Presentation of a Complete Set of Disclosures
AASB-S2-D17 Disclosure of Material Information
AASB-S2-D19 Application of Materiality Guidance
AASB-S2-D21 Connected Information
AASB-S2-D22 Identification of the Related Financial Statements
AASB-S2-D23 Consistency of Data and Assumptions with the Financial Statements
AASB-S2-D24 Presentation Currency
AASB-S2-D49 Sourcing of Metrics Taken from External Sources

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All AASB S2 Climate-related Disclosures controls