Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) 2.1: Scope and exemptions, including national interest and overseas activities

What does 2.1 require?

An entity in Stream 2, Tranche 1 or Tranche 2 follows the Requirements when preparing its Year 2 climate disclosure for its annual report. It must not disclose information whose release would probably create a real risk for the national interest, for organisations or for individuals: information caught by statutory secrecy provisions (the Criminal Code among them), security-classified information not approved for release, commercial-in-confidence information and information that alone or in aggregate would prejudice the effective working of government. Activities outside Australia and its territories (international air and sea travel included) are exempt and excluded from emissions calculations, although the entity may describe voluntary action on overseas climate impacts.