Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) 2.15: Operational constraints, aggregation and errors

What does 2.15 require?

Because Commonwealth entities operate within government decision-making arrangements that can limit or delay climate action, an entity with little latitude to change its operations or policy delivery over the near to medium term is encouraged to say so and to describe interim or partial actions and any coordination needed with other entities. Information is aggregated or disaggregated so that material information is not obscured by immaterial information or by combining dissimilar items. Errors (omissions or misstatements from failing to use, or misusing, reliable information that was available) are corrected either by correcting, supplementing or replacing the annual report under the Tabling Guidelines or in the next annual report under PGPA Rule section 17AH(1)(e), as the accountable authority decides having regard to materiality and parliamentary and public interest.