AASB S2 Climate-related Disclosures AASB-S2-PAus37.1: Reference to Cross Industry Metric Categories in Target Disclosures

When identifying and disclosing the metrics used to set and monitor progress towards targets, refer to and consider the applicability of the cross industry metric categories.

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

Other controls in Metrics and Targets

AASB-S2-P28 Metrics and Targets Disclosure Objectives
AASB-S2-P29 Cross Industry Metric Categories
AASB-S2-P30 Reasonable and Supportable Information for Risk and Opportunity Metrics
AASB-S2-P31 Application of Metric Preparation Guidance
AASB-S2-P33 Climate Related Targets
AASB-S2-P34 Target Setting and Review Approach
AASB-S2-P35 Performance Against Targets
AASB-S2-P36 Greenhouse Gas Emissions Targets

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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