Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) 2.6: Location of the disclosure and information included by cross-reference

What does 2.6 require?

The climate disclosure is published as a standalone report, referenced in the annual report appendix on other legislative requirements (PGPA Rule subsection 17AH(2) for non-corporate entities, best practice for corporate entities and companies), published on the Transparency Portal through the Digital Annual Reporting Tool at the same time as the annual report, with the emissions inventory also published as a dataset. Where the annual report's main text already meets a core requirement, the disclosure cross-references it (for example through an index) rather than repeating it. Information in other publicly available documents, such as the Emissions Reduction Plan or the climate risk Action Plan, may be cross-referenced if those documents become public simultaneously and on identical terms, are clearly identified with access explained, and the disclosure remains identifiable and understandable with all core criteria covered.