AASB S2 Climate-related Disclosures
What is AASB S2 Climate-related Disclosures?
Australian Accounting Standards Board Standard S2 requires entities to disclose climate-related risks and opportunities. Based on IFRS S2 issued by the ISSB. It comprises 51 controls organised across 5 domains, and applies in Australia.
How AASB S2 Climate-related Disclosures maps to other frameworks
All 51 controls, each one mapped to the equivalent requirement in other standards, with the evidence that carries across and the mappings that were judged and rejected shown alongside. No account needed to look.
See the control mappings →The 5 domains AASB S2 Climate-related Disclosures groups its controls into
Frameworks that share controls with AASB S2 Climate-related Disclosures
Each of these has at least one control mapped to a control in AASB S2 Climate-related Disclosures. The number is how many AASB S2 Climate-related Disclosures controls are shared, counted from the mapping graph.
Where AASB S2 Climate-related Disclosures overlaps with the standards you already hold
Where to get trained on AASB S2 Climate-related Disclosures
One course in the catalogue covers AASB S2 Climate-related Disclosures directly. Each is self-paced, includes the downloadable toolkit and the implementation playbook, and carries a certificate of completion.
Training more than one person? Ten seats of any course is $1,490 on a single licence, against $199 a seat bought one at a time.
What an auditor will ask you for
All 51 AASB S2 Climate-related Disclosures controls, each with what it requires, the artefacts an auditor will ask you for, and where it commonly fails. Free to read, nothing to fill in.
Read the AASB S2 Climate-related Disclosures evidence request listWhat AASB S2 Climate-related Disclosures means in your sector
What AASB S2 Climate-related Disclosures means for your job
Questions people ask about AASB S2 Climate-related Disclosures
What is AASB S2 Climate-related Disclosures?
How many controls does AASB S2 Climate-related Disclosures have?
Where does AASB S2 Climate-related Disclosures apply?
What frameworks does AASB S2 Climate-related Disclosures map to?
How do I get started with AASB S2 Climate-related Disclosures compliance?
Query AASB S2 Climate-related Disclosures programmatically
AASB S2 Climate-related Disclosures, its 51 controls and every mapping into other standards are available over a REST endpoint and an MCP server, so an agent can read them directly. The free tier is 10 calls a day and needs no signup.
AASB S2 Climate-related Disclosures API reference and MCP config →What AASB S2 Climate-related Disclosures requires, control by control
Each page carries the requirement text for one AASB S2 Climate-related Disclosures control and what an assessor expects to see as evidence.
- APPENDIX-D-PARAGRAPH-21 Connected Information
- APPENDIX-D-PARAGRAPH-23 Consistency of Data and Assumptions with the Financial Statements
- APPENDIX-D-PARAGRAPH-50 Disclosure of Entity Developed Metrics
- APPENDIX-D-PARAGRAPH-63 Information Included by Cross Reference
- APPENDIX-D-PARAGRAPH-66 Change in Reporting Period End
- APPENDIX-D-PARAGRAPH-68 Events After the Reporting Period
- APPENDIX-D-PARAGRAPH-78 Identification of Amounts Subject to High Measurement Uncertainty
- PARAGRAPH-10 Identification and Description of Climate Risks and Opportunities
- PARAGRAPH-14 Effects on Strategy and Decision Making Including Transition Plan
- PARAGRAPH-15 Effects on Financial Position, Performance and Cash Flows
How ready are you for AASB S2 Climate-related Disclosures?
Answer 25 questions and get a professional readiness report with gap analysis, maturity scores, and prioritised action items. Results in 5 minutes.