Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) S4: Strategy: effects on the operational model and, from Year 2, on public policy delivery

What does S4 require?

The entity describes the current and anticipated effects that its climate risks and opportunities have on its operational model and where in that model the effects are concentrated. From Year 2 it also describes the current and anticipated effects on its public policy delivery and where those effects are concentrated, using all reasonable and supportable information available at the reporting date without disproportionate cost or effort and an approach commensurate with its skills, capabilities and resources.