AASB S2 Climate-related Disclosures AASB-S2-P26: Avoidance of Unnecessary Duplication in Risk Management Disclosure
What does AASB-S2-P26 require?
Prepare the risk management disclosures so that integrated disclosure is used instead of separate disclosure for each risk and opportunity where the processes are managed on an integrated basis.
Maintained by Gerard Blokdyk·Verified against the published standard ·Control text last updated