Climate statement

Meaning statusIndexedSource recordDirect document linkedWhy these are different

Definition

statutory component of the annual sustainability report (s.292A), comprising climate disclosures per AASB S2, directors' declaration, and notes.

Australiadefinition

statutory component of the annual sustainability report (s.292A), comprising climate disclosures per AASB S2, directors' declaration, and notes.

Corporations Act Ch 2M + AASB S2 — mandatory climate reportingCorporations Act 2001, Chapter 2M + AASB S2 (mandatory climate reporting) · verified 2026-08-22Official text

The overview for this term is being prepared.