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AASB S2

Climate-related Disclosures [original version, 9/24]

View current version online Download current version as PDF
Current version operative date: Periods beginning on or after 1 January 2025 but before 1 January 2027
VERSION PDF DOWNLOAD AMENDED BY
AASB S2 – Compilation – December 2025 – Revised version, 12/25 Applies to periods beginning on or after 1 January 2027
Download PDF – 1397kB
AASB S2 – Principal – September 2024 – Original version, 9/24 Applies to periods beginning on or after 1 January 2025 but before 1 January 2027
Download PDF – 763kB
Subsequent Amending Pronouncements Download Applies to periods
AASB S2025-1 Amendments to Greenhouse Gas Emissions Disclosures -- December 2025 349kB beginning on or after 1 January 2027

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The AASB issues principles-based Australian accounting, sustainability and external reporting Standards and guidance that meet user needs and enhance external reporting consistency and quality.

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