This page provides resources and information that may be useful when applying AASB S2.
The Knowledge Hub contains content owned and developed by third parties. This content is not issued by the Australian Accounting Standards Board (AASB). The AASB does not endorse or guarantee the accuracy, completeness, or reliability of any third-party materials. All third-party content is provided for informational purposes only and does not represent the views of the AASB.
FAQs and administrative information on the interaction between AASB S2 and the regulatory regime.
Key detailed information on the administration of the climate-related financial disclosure regime, interaction with AASB S2 and ASIC’s approach to enforcement.
Offers resources on climate hazards, exposure and vulnerability and risk assessment tools to provide advice on climate-related risks and impacts.
This report explores 11 significant climate risks facing Australia at a system level, highlighting potential vulnerabilities to people, infrastructure, economy and the environment. The assessment can be useful to help identify climate-related risks and opportunities relevant to reporting entities.
This plan outlines a framework for Australia to adapt to nationally significant physical climate risks at a system level. The plan can be useful to help identify climate-related risks and opportunities relevant to reporting entities.
Report published biennially by CSIRO and the Bureau of Meteorology that presents the latest scientific observations and projections on Australia’s changing climate.
Interactive tool that allows users to explore detailed climate projections across 8 clusters and 15 sub-clusters across Australia.
Provides emission factors and methodologies to assist in the estimation of greenhouse gas emissions in Australia.
Click here to access.
Independent statutory body that provides expert, science-based advice to the Australian Government on climate policy. It conducts reviews, publishes research and engages in consultations to support Australia’s transition to a lower-carbon economy.
Interactive tool aimed at farmers that combines historical and future climate data to explore local climate trends relevant to specific commodities and regions.