21 paragraphs found in AASB S2
… identified, over which time horizons—short, medium or long term—the effects of each climate-related risk and … to occur; and (d) explain how the entity defines ‘short term’, ‘medium term’ and ‘long term’ and how these definitions are linked …
… can be event-driven (acute physical risk) or from longer-term shifts in climatic patterns (chronic physical risk). … and frequency. Chronic physical risks arise from longer-term shifts in climatic patterns including changes in …
… Throughout this Standard, the terms ‘primary users’ and ‘users’ are used interchangeably, …
… hence generate cash flows over the short, medium and long term. …
… position to change over the short, medium and long term, given its strategy to manage climate-related risks and … and cash flows to change over the short, medium and long term, given its strategy to manage climate-related risks and …
… finance or cost of capital over the short, medium or long term (referred to as ‘climate-related risks and …
… finance and cost of capital over the short, medium and long term. …
… finance or cost of capital over the short, medium or long term. For the purposes of this Standard, these risks and …
… finance and cost of capital over the short, medium and long term. …
… Short-, medium- and long-term time horizons can vary between entities and depend on …