AASB S2 Pillars

AASB S2 is structured around the four TCFD pillars: Governance, Strategy, Risk Management, and Metrics & Targets. The disclosure topics below follow the section headings and paragraph numbering of AASB S2 Climate-related Disclosures (September 2024).

A note on numbering. AASB S2 is IFRS S2 with Australian modifications, and the paragraph numbers are not interchangeable. The AASB deleted IFRS S2 paragraphs 12, 23, 28(b), 32 and 37, with the effect that an entity applying AASB S2 is not required to disclose industry-based metrics or to consider industry-based disclosure topics. Paragraph references on this site are AASB S2 references.