AASB S2 Report ReviewsBWD

AASB S2 Pillars

AASB S2 is structured around the four TCFD pillars: Governance, Strategy, Risk Management, and Metrics & Targets.

Governance

Governance 5-6
Governance body oversight of climate-related risks and opportunities
Governance 7-10
Management's role in the governance processes, controls and procedures

Strategy

Strategy 11-12
Climate-related risks and opportunities
Strategy 13
Business model and value chain
Strategy 14
Strategy and decision-making
Strategy 15-16
Transition plans
Strategy 17-19
Climate resilience and scenario analysis
Strategy 20
Current financial effects
Strategy 21-22
Anticipated financial effects

Risk Management

Risk Management 23-24
Processes for identifying and assessing climate-related risks and opportunities
Risk Management 25-26
Processes for managing climate-related risks
Risk Management 27-28
Integration with overall risk management

Metrics & Targets

Metrics and Targets 29
Climate-related metrics
Metrics and Targets 30-31
Industry-based metrics
Metrics and Targets 32-34
Greenhouse gas emissions (Scope 1, 2 and 3)
Metrics and Targets 35-36
Internal carbon prices
Metrics and Targets 37
Climate-related targets