Compilation details
Australian Sustainability Reporting Standard AASB S2 Climate-related Disclosures (as amended)
Compilation details are not part of AASB S2.
This compiled Standard applies to annual periods beginning on or after 1 January 2027. It takes into account amendments up to and including 15 December 2025 and was prepared on 18 December 2025 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Australian Sustainability Reporting Standard made by the AASB. Instead, it is a representation of AASB S2 (September 2024) as amended by other Australian Sustainability Reporting Standards, which are listed in the table below.
Table of Standards
Table of amendments
