Section 15 - Australian Sustainability Reporting Standard AASB S2 Climate-related Disclosures - An entity shall disclose information that enables users of general purpose financial reports to understand: | Zoe

CTHIn ForceLegislation

Australian Sustainability Reporting Standard AASB S2 Climate-related Disclosures

15An entity shall disclose information that enables users of general purpose financial reports to understand:

Start here

Get a plain-English read of 15

Turn the raw legal text into a practical explanation grounded in Australian Sustainability Reporting Standard AASB S2 Climate-related Disclosures.

Ask Zoe about this section View in full context

15 An entity shall disclose information that enables users of general purpose financial reports to understand:
(a) the effects of climate-related risks and opportunities on the entity’s financial position, financial performance and cash flows for the reporting period (current financial effects); and
(b) the anticipated effects of climate-related risks and opportunities on the entity’s financial position, financial performance and cash flows over the short, medium and long term, taking into consideration how climate-related risks and opportunities are included in the entity’s financial planning (anticipated financial effects).