31In preparing disclosures to meet the requirements in paragraph 29(b)–(g), an entity shall refer to paragraphs B64–B65.

31 In preparing disclosures to meet the requirements in paragraph 29(b)–(g), an entity shall refer to paragraphs B64–B65.
32 \[Deleted by the AASB\]

Climate-related targets

33 An entity shall disclose the quantitative and qualitative climate-related targets it has set to monitor progress towards achieving its strategic goals, and any targets it is required to meet by law or regulation, including any greenhouse gas emissions targets. For each target, the entity shall disclose:
(a) the metric used to set the target (see paragraphs B66–AusB67.1);
(b) the objective of the target (for example, mitigation, adaptation or conformance with science-based initiatives);
(c) the part of the entity to which the target applies (for example, whether the target applies to the entity in its entirety or only a part of the entity, such as a specific business unit or specific geographical region);
(d) the period over which the target applies;
(e) the base period from which progress is measured;
(f) any milestones and interim targets;
(g) if the target is quantitative, whether it is an absolute target or an intensity target; and
(h) how the latest international agreement on climate change, including jurisdictional commitments that arise from that agreement, has informed the target.
34 An entity shall disclose information about its approach to setting and reviewing each target, and how it monitors progress against each target, including:
(a) whether the target and the methodology for setting the target has been validated by a third party;
(b) the entity’s processes for reviewing the target;
(c) the metrics used to monitor progress towards reaching the target; and
(d) any revisions to the target and an explanation for those revisions.
35 An entity shall disclose information about its performance against each climate-related target and an analysis of trends or changes in the entity’s performance.