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AASB S2 Climate-related Disclosures

51 controls. 4 other frameworks in our corpus share controls with it. Here is all of it, and how much of it you are already doing.

Page built . This page is derived from the framework corpus, which changes when the corpus is extended rather than daily.

51 controls 4 frameworks share controls with it Australia verified against its source document

Every control below is one this framework asks for. The right hand column counts how many other frameworks in our corpus carry the same control, which is the difference between doing this work once and doing it again for the next standard.

AASB S2 Climate-related Disclosures Evidence & Implementation Kit

51 controls is the documentation set somebody has to write. This is that set, already written: an adopt-ready artifact for every control in policy and procedure text you edit rather than draft, and the evidence checklist an auditor asks for against each.

See what is in it, $249

The same set every buyer of this kit receives. Nothing here is produced on request.

What you already have

Frameworks whose controls overlap this one, most first. If you run any of them, the count is roughly what you have already evidenced.

Every control

CodeControlAlso in
AASB-S2-D11Fair Presentation of a Complete Set of Disclosures0
AASB-S2-D12Application of Risk and Opportunity Identification Guidance0
AASB-S2-D17Disclosure of Material Information0
AASB-S2-D19Application of Materiality Guidance0
AASB-S2-D21Connected Information1
AASB-S2-D22Identification of the Related Financial Statements0
AASB-S2-D23Consistency of Data and Assumptions with the Financial Statements1
AASB-S2-D24Presentation Currency0
AASB-S2-D49Sourcing of Metrics Taken from External Sources0
AASB-S2-D50Disclosure of Entity Developed Metrics1
AASB-S2-D52Consistency of Metrics Over Time0
AASB-S2-D53Labelling and Definition of Metrics and Targets0
AASB-S2-D62Location of Disclosures0
AASB-S2-D63Information Included by Cross Reference1
AASB-S2-D64Timing and Period of Reporting0
AASB-S2-D66Change in Reporting Period End1
AASB-S2-D67Updating Disclosures for Information About Conditions at the Reporting Date0
AASB-S2-D68Events After the Reporting Period1
AASB-S2-D69Interim Climate Related Financial Disclosures0
AASB-S2-D70Comparative Information0
AASB-S2-D72Statement of Compliance0
AASB-S2-D74Disclosure of Judgements0
AASB-S2-D77Disclosure of Measurement Uncertainty0
AASB-S2-D78Identification of Amounts Subject to High Measurement Uncertainty1
AASB-S2-D83Correction of Material Prior Period Errors0
AASB-S2-D86Application of Prior Period Error Guidance0
AASB-S2-DAus20.1Reporting Entity Consistency0
AASB-S2-P10Identification and Description of Climate Risks and Opportunities1
AASB-S2-P11Reasonable and Supportable Information in Identification0
AASB-S2-P13Effects on Business Model and Value Chain0
AASB-S2-P14Effects on Strategy and Decision Making Including Transition Plan1
AASB-S2-P15Effects on Financial Position, Performance and Cash Flows1
AASB-S2-P16Quantitative and Qualitative Financial Effect Information1
AASB-S2-P18Basis for Anticipated Financial Effect Disclosures1
AASB-S2-P21Explanation When Quantitative Financial Effects Are Not Provided1
AASB-S2-P22Climate Resilience and Scenario Analysis1
AASB-S2-P25Risk Management Processes Disclosure3
AASB-S2-P26Avoidance of Unnecessary Duplication in Risk Management Disclosure0
AASB-S2-P28Metrics and Targets Disclosure Objectives0
AASB-S2-P29Cross Industry Metric Categories1
AASB-S2-P30Reasonable and Supportable Information for Risk and Opportunity Metrics0
AASB-S2-P31Application of Metric Preparation Guidance0
AASB-S2-P33Climate Related Targets1
AASB-S2-P34Target Setting and Review Approach1
AASB-S2-P35Performance Against Targets0
AASB-S2-P36Greenhouse Gas Emissions Targets1
AASB-S2-P6Governance Body and Management Role Disclosure1
AASB-S2-P7Avoidance of Unnecessary Duplication in Governance Disclosure0
AASB-S2-P9Strategy Disclosure Objectives1
AASB-S2-PAus23.1Reference to Cross Industry Metric Categories in Strategy Disclosures0
AASB-S2-PAus37.1Reference to Cross Industry Metric Categories in Target Disclosures0

Tell me when AASB S2 Climate-related Disclosures files something new

One email when a public company newly discloses something this framework governs, naming the company and what our corpus says it puts in scope. Nothing else, and one click to stop.

What an auditor will ask you to produce

The artefacts named on the failure modes this framework speaks to.

  • Concentration risk analysis
  • vendor inventory
  • criticality classifications
  • dependency mapping
  • annual reviews
  • Risk assessment methodology

How programmes fail on this

Failure modes named by this framework and others. Each opens the full record.

What this page is

A control-level reference for AASB S2 Climate-related Disclosures, drawn from our framework corpus. Control codes and titles are references to the standard, not reproductions of it. The overlap counts and the auditor artefacts are our own work and are the part you will not find elsewhere.

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