Section 19 - Australian Sustainability Reporting Standard AASB S2 Climate-related Disclosures - To identify and disclose material information, an entity shall apply paragraphs B13–B19 and B21–B37.

19To identify and disclose material information, an entity shall apply paragraphs B13–B19 and B21–B37.

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19 To identify and disclose material information, an entity shall apply paragraphs B13–B19 and B21–B37.

Reporting entity

20 \[Not included\]
Aus20.1 An entity’s climate-related financial disclosures shall be for the same reporting entity as the related financial statements, unless otherwise permitted by law (see paragraph AusB38.1).

Connected information

21 An entity shall provide information in a manner that enables users of general purpose financial reports to understand the following types of connections:
(a) the connections between the items to which the information relates—such as connections between various climate-related risks and opportunities that could reasonably be expected to affect the entity’s prospects; and
(b) the connections between disclosures provided by the entity:
(i) within its climate-related financial disclosures—such as connections between disclosures on governance, strategy, risk management and metrics and targets; and
(ii) across its climate-related financial disclosures and other general purpose financial reports published by the entity—such as its related financial statements (see paragraphs B39–B44).