AASB S2

Climate-related Disclosures

Operative Date Reporting periods beginning on or after 1 January 2025

ISSB Extras
ISSB Accompanying Guidance (6/23) [PDF 226kB]
ISSB Basis for Conclusions (6/23) [PDF 333kB]

AASB Extras
Basis for Conclusions (AASB S2) [PDF 359kB]
Explanatory Statement for AASB S2 (9/24) [PDF 229kB]