AASB S2 Climate-related Disclosures
AASB S2: General Requirements (Appendix D)

AASB S2 Climate-related Disclosures AASB-S2-D50: Disclosure of Entity Developed Metrics

Where a metric has been developed by the entity, disclose how it is defined, whether it is absolute, relative or qualitative, whether it is validated by a third party and by whom, and the method and inputs used to calculate it.

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

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This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • TCFD-MT-A Metrics Used to Assess Climate-Related Risks and Opportunities

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.

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

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The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.