AASB S2 Climate Reporting Toolkit
A reporting playbook for finance and sustainability teams in Australian entities that must prepare AASB S2 climate disclosures.
The playbook is typically around 65 files in 13 numbered folders, with a README that maps every file. Excel workbooks are about 60 percent and PDF guides about 40 percent. Exact file names and the mix inside each folder vary with your role and situation.
The playbook is prepared by Gerard Blokdyk for your role and situation after you buy. Access is within 24 hours. The purchase is one time and carries a 30-day refund.
What you get
13 numbered folders and a README that maps every file, prepared for your role and situation. It is a playbook, not training, and it does not include a certificate.
Who it is for
For finance, sustainability and reporting teams that prepare governance, strategy, metrics and targets disclosures.
The 12 areas
Area 1. Scope and reporting entity
- Identify the reporting entity
- Apply reporting entity consistency
- Prepare a complete set of disclosures
- State compliance
Area 2. Governance
- Describe the governance body oversight
- Describe management role
- Record skills and access to expertise
- Set the reporting lines
Area 3. Strategy
- Identify climate risks and opportunities
- Describe effects on the business model and value chain
- Describe effects on strategy and decisions
- Describe the transition plan
Area 4. Financial effects
- Describe effects on financial position
- Describe effects on performance
- Describe effects on cash flows
- Give quantitative and qualitative information
Area 5. Climate resilience
- Run scenario analysis
- Use reasonable and supportable information
- Set the time horizons
- Explain the resilience conclusion
Area 6. Risk management
- Describe the identification process
- Describe the assessment process
- Describe the monitoring process
- Avoid unnecessary duplication
Area 7. Metrics and targets
- Use the cross-industry metric categories
- Disclose entity-developed metrics
- Label and define each metric
- Keep consistency over time
Area 8. Greenhouse gas emissions
- Report Scope 1
- Report Scope 2
- Report Scope 3
- disclose the GHG emissions targets under paragraph 33
Area 9. Targets and performance
- Set the target and the review approach
- Report performance against targets
- Explain target setting
- Keep the target record
Area 10. Materiality and connected information
- Disclose material information
- Connect the climate information to the financial statements
- Disclose judgements
- Disclose measurement uncertainty
Area 11. Presentation and comparability
- Choose the location of disclosures
- Use cross references
- Set the timing and period
- Prepare comparatives and correct prior period errors
Area 12. Assurance and reporting groups
- Identify the reporting group under the Corporations Act
- Check the application date for your group in the Corporations Act 2001
- Get the evidence ready for assurance
- Keep the correction record
Dates that matter
- The Corporations Act 2001 (s292A and Part 10.77) sets which reporting group you are in and when you start. It specifies three application dates: financial years beginning on or after 1 January 2025, 1 July 2026 and 1 July 2027.
How it works
The playbook is prepared by Gerard Blokdyk for your role and situation after you buy. Access is within 24 hours. The purchase is one time and carries a 30-day refund.