Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions)
The Department of Finance's climate disclosure rules for Commonwealth entities and companies in their second reporting year: publication and materiality rules, governance, strategy including scenario analysis and the Emissions Reduction Plan, risk management, emissions inventories and targets including APS Net Zero by 2030.
Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) is a compliance framework from Australia with 5 domains and 20 controls. The largest domains are General requirements (section 2) – Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) (8 controls), Core requirements: metrics and targets (M0 to M9) – Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) (5 controls), Core requirements: strategy (S0 to S14) – Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) (4 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (5)
Core requirements: governance (G0 to G2) – Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions)
| Code | Title |
|---|---|
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::G1 | Governance: the accountable authority or governance body and management's role |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::G2 | Governance: have regard to the government climate risk and net zero policies |
Core requirements: metrics and targets (M0 to M9) – Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions)
| Code | Title |
|---|---|
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::M1 | Metrics: greenhouse gas disclosure is required; cross-industry metrics are opt-in (Year 2) |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::M3 | Greenhouse gas emissions under the whole-of-government Emissions Reporting Framework |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::M5 | Climate-related targets: content, setting, review and monitoring |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::M7 | Performance against targets and the detail of greenhouse gas emissions targets |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::M9 | APS Net Zero by 2030 target and the Emissions Reduction Plan targets |
Core requirements: risk management (R0 to R2) – Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions)
| Code | Title |
|---|---|
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::R1 | Risk management: processes for climate risks and opportunities and their integration |
Core requirements: strategy (S0 to S14) – Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions)
| Code | Title |
|---|---|
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::S14 | Climate-related scenario analysis (Year 2) |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::S2 | Strategy: material climate risks and opportunities, their nature and time horizons |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::S4 | Strategy: effects on the operational model and, from Year 2, on public policy delivery |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::S6 | Strategy and decision-making: responses, transition plan or Emissions Reduction Plan and targets (Year 2) |
General requirements (section 2) – Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions)
| Code | Title |
|---|---|
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::2.1 | Scope and exemptions, including national interest and overseas activities |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::2.11 | Financial effects and materiality |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::2.13 | Connected information and reasonable and supportable information |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::2.15 | Operational constraints, aggregation and errors |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::2.18 | Complementary policies and the six guiding principles |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::2.3 | Commencement, voluntary early disclosure and progressive sequencing |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::2.6 | Location of the disclosure and information included by cross-reference |
| australia-commonwealth-climate-disclosure-requirements-year-2-reporting-provisions::2.8 | Reporting period, comparatives and consolidated reporting |
What is Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) and who does it apply to?
Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) is a compliance framework from Australia with 5 domains and 20 controls. The Department of Finance's climate disclosure rules for Commonwealth entities and companies in their second reporting year: publication and materiality rules, governance, strategy including scenario analysis and the Emissions Reduction Plan, risk management, emissions inventories and targets including APS Net Zero by 2030. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) actually require?
Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) has 20 controls organised across 5 domains. The largest domains are General requirements (section 2) – Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) (8 controls), Core requirements: metrics and targets (M0 to M9) – Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) (5 controls), Core requirements: strategy (S0 to S14) – Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) (4 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) do I already cover?
Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) does not currently have cross-framework mappings in our system. Check back as we continuously expand our mapping database.
How do I implement Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions)?
Start your Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about Australia Commonwealth Climate Disclosure Requirements (Year 2 Reporting Provisions) requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 20 controls and track your progress.
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