New Educational Material: GHG Emissions Disclosure requirements applying AASB S2

Tuesday, September 2, 2025

The AASB has published new educational material to assist understanding of the greenhouse gas (GHG) emissions disclosures under AASB S2 Climate-related Disclosures.  

It outlines: 

• The context and rationale behind the GHG emissions-related requirements; 

• The role of GHG Protocol materials in supporting AASB S2 disclosures; 

• Key considerations for applying the specific GHG-related requirements. 

Read more here.