Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) G2: Governance: have regard to the government climate risk and net zero policies

What does G2 require?

In preparing the governance disclosure the entity has regard to the government's 2024-2026 climate risk and opportunity Approach for the public sector when describing its processes, controls and procedures. Non-corporate Commonwealth entities also have regard to the net zero strategy for government operations and the Commonwealth Risk Management Policy; corporate entities and companies may do so as good practice.