CTHIn ForceLegislation
Australian Sustainability Reporting Standard AASB S2 Climate-related Disclosures
28To achieve this objective, an entity shall disclose:
Start here
Get a plain-English read of 28
Turn the raw legal text into a practical explanation grounded in Australian Sustainability Reporting Standard AASB S2 Climate-related Disclosures.
28 To achieve this objective, an entity shall disclose:
(a) information relevant to the cross-industry metric categories (see paragraphs 29–31); and
(b) \[deleted by the AASB\]
(c) targets set by the entity, and any targets it is required to meet by law or regulation, to mitigate or adapt to climate-related risks or take advantage of climate-related opportunities, including metrics used by the governance body or management to measure progress towards these targets (see paragraphs 33–Aus37.1).
Climate-related metrics