Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions)
Core requirements: metrics and targets (M0 to M9) – Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions)

Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) M7: Performance against targets and the detail of greenhouse gas emissions targets

What does M7 require?

From Year 2 the entity reports how it performed against every climate target other than the APS 2030 net zero target, analysing trends or changes, and may refer to its transition plan or Emissions Reduction Plan for the update. For each greenhouse gas emissions target it states which gases are covered, which emission scopes (1, 2 or 3) it covers, whether it is gross or net, and whether a sectoral decarbonisation approach was used to derive it.

Maintained by Gerard Blokdyk

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