Australia's new climate disclosure rules are here - is your organisation prepared?

Publication
Updated: 

As of 1 January 2025, Australia’s climate-related financial disclosure standards are in effect, marking a significant shift in corporate reporting.

To help organisations meet these evolving obligations, our sustainability team has developed the Climate-related Disclosures AASB S2 checklist, a practical resource designed to help you assess compliance, identify gaps and prepare audit-ready disclosures.

Aligned with the four key pillars: Governance, Strategy, Risk Management, and Metrics and Targets, and incorporating general requirements from AASB S1, this checklist enables you to:

  • Assess compliance with all 149 disclosure requirements under AASB S2 and S1
  • Identify gaps in your climate-related disclosures
  • Build confidence ahead of your first mandatory reporting period.

This checklist is designed for Group 1, 2 or 3 entities preparing for mandatory climate disclosures, or those voluntarily aligning with AASB S2.

Start your gap analysis today

Download BDO’s AASB S2 checklist and take the next step toward confident, compliant climate disclosure.

DOWNLOAD CHECKLIST


Climate-related Disclosures AABS S2 checklist

Need support with AASB S2? We’re here to help

Our team of sustainability experts has been guiding clients through complex reporting requirements and broader sustainability transformations, and we’re ready to support you too.

Whether you’re interpreting the new standards, developing a climate strategy, calculating your carbon footprint, or preparing for assurance, we’re ready to support you. Start with our AASB S2 checklist, then contact our sustainability reporting team if you need.

Subscribe to receive the latest insights.

Authors

Aletta Boshoff smiles at the camera
Aletta Boshoff
National Leader, IFRS & Corporate Reporting
National Leader, Sustainability
Partner, Advisory