AASB S2 Climate-related Disclosures AASB-S2-P14: Effects on Strategy and Decision Making Including Transition Plan

Disclose how climate related risks and opportunities affect strategy and decision making, including any climate related transition plan, targets, and progress against plans disclosed in prior periods.

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

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AASB-S2-P10 Identification and Description of Climate Risks and Opportunities
AASB-S2-P11 Reasonable and Supportable Information in Identification
AASB-S2-P13 Effects on Business Model and Value Chain
AASB-S2-P15 Effects on Financial Position, Performance and Cash Flows
AASB-S2-P16 Quantitative and Qualitative Financial Effect Information
AASB-S2-P18 Basis for Anticipated Financial Effect Disclosures
AASB-S2-P21 Explanation When Quantitative Financial Effects Are Not Provided
AASB-S2-P22 Climate Resilience and Scenario Analysis

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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