New Educational Material: Disclosing information about anticipated financial effects

Wednesday, November 5, 2025

The AASB has published new educational material to assist in understanding key considerations when disclosing information about the anticipated financial effects of climate-related risks and opportunities.

It outlines:

An overview of the requirements in AASB S2 on disclosures about current and anticipated financial effects of climate-related risks and opportunities and the rationale for those requirements.
Mechanisms in AASB S2 that help entities to prepare disclosures about anticipated financial effects.
Illustrations of disclosures of information about anticipated financial effects applying AASB S2.