Australia requires climate-related financial disclosures under the Corporations Act, using the Australian Sustainability Reporting Standards issued by the AASB.
AASB S2 (climate) is mandatory for entities in scope; AASB S1 (general sustainability) is voluntary. Disclosures sit in a sustainability report inside the annual report. Entities phase in by group based on size, with Scope 3 emissions required from the second reporting year and assurance rising to reasonable assurance by 2030. A limited modified-liability period applies to Scope 3, scenario analysis and transition plans.
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This hub is general information for professional education. It is not legal or tax advice.