The sustainability report contains climate statements prepared under the sustainability standards (AASB S2), notes, any statements the Minister requires, and the directors' declaration (by resolution, dated and signed) whether the substantive provisions comply with the Act, the standards and the climate disclosure requirements. Together the statements and notes disclose material climate-related financial risks and opportunities, climate metrics and targets including scope 1, 2 and 3 greenhouse gas emissions (including financed emissions), and governance, strategy and risk management information as the standards require (ss 296A, 296C, 296D). Any scenario analysis must use at least a scenario well above the Paris temperature goal and one limited to 1.5 degrees (s 296D(2B)). Smaller entities with no material climate risks or opportunities may instead state that and explain why (s 296B). The entity complies with any ASIC direction to confirm, explain, substantiate, correct or publish a statement (s 296E).
This control maps to 5 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 5 it maps to, and the evidence behind each claim, over MCP and REST.