Since 1 January 2025, Australia’s new sustainability reporting regime requires many large entities to prepare a Sustainability Report under AASB S2 Climate-related Disclosures. One of the four key disclosure areas is Governance. Governance is central to ensuring that climate-related risks and opportunities are not only recognised but actively overseen by boards and management.

What disclosures must be made? Click below to find out

ESG Series 1, Vol 3 – Sustainability Reporting – AASB S2 – Governance disclosures