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From 1 January 2025, reporting of climate-related financial information in accordance with AASB S2 Climate-related Disclosures (‘AASB S2’) is required by law. These two publications from the EY Sustainability Disclosure Hub provide illustrative examples of some of the disclosures required under AASB S2 and a corresponding disclosure checklist.
Mandatory climate disclosures have commenced for financial years beginning on or after 1 January 2025, with assurance of these disclosures to be phased in over time.
Preparing and reporting on these requirements will require significant effort. Starting the journey now is critical for future success and to ensure that the disclosure requirements have been addressed and are ready to be assured in future reporting periods.
Download these EY Sustainability Disclosure Hub resources to help guide you to understand and prepare you to implement these new reporting requirements.
Download Quality Holdings Resources Limited climate-related financial disclosure here
Download AASB S2 Climate-related disclosure checklist here
How EY can help
The EY Sustainability Disclosure Hub offers practical guidance to assist companies across the region prepare for mandatory reporting of climate and sustainability-related reporting. Please reach out to the team to explore the implications of assurance over proposed mandatory climate-related disclosures.
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