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Australian Sustainability Reporting Standard AASB S2025-1 Amendments to Greenhouse Gas Emissions Disclosures
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Turn the raw legal text into a practical explanation grounded in Australian Sustainability Reporting Standard AASB S2025-1 Amendments to Greenhouse Gas Emissions Disclosures.
This Standard applies to annual reporting periods beginning on or after 1 January 2027.
This Standard may be applied to annual periods beginning on or after 1 January 2025 but before 1 January 2027. When an entity applies this Standard to such an annual period, it shall disclose that fact.
This Standard uses underlining, striking out and other typographical material to identify the amendments to AASB S2, in order to make the amendments more understandable. However, the amendments made by this Standard do not include that underlining, striking out or other typographical material. Ellipses (…) are used to help provide the context within which amendments are made and also to indicate text that is not amended.