AASB S2 Climate-related Disclosures
Strategy

AASB S2 Climate-related Disclosures AASB-S2-P10: Identification and Description of Climate Risks and Opportunities

Describe each climate related risk and opportunity that could reasonably be expected to affect prospects, classify risks as physical or transition, and state the time horizons and how they are defined.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

What else in your programme already covers this

This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • s296A-296E ss 296A to 296E Sustainability report contents: climate statements, disclosures, standards and directors' declaration
  • TCFD-STR-A Climate-Related Risks and Opportunities Identified Over Short, Medium, and Long Term

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

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The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.