Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) M1: Metrics: greenhouse gas disclosure is required; cross-industry metrics are opt-in (Year 2)

What does M1 require?

The entity must disclose greenhouse gas information (M3) and its targets (M5 to M9). From Year 2 it may opt in to the cross-industry metric categories where the information is useful to users and available without disproportionate cost or effort: the amount and share of assets, or of operational and service activities, that are vulnerable to transition risks, vulnerable to physical risks, or aligned with climate opportunities, and the capital spending, financing or investment directed at climate risks and opportunities.