Australian Sustainability Reporting Standard AASB S2025-1 Amendments to Greenhouse Gas Emissions Disclosures
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C1A AASB S2025-1 Amendments to Greenhouse Gas Emissions Disclosures, issued in December 2025:
(a) amended paragraphs 29(a)(ii), 29(a)(vi)(2), B21–B22, B24, B28, B37, B59, B62(a), B63(a) and C4(b) and the heading before paragraph B26;
(b) added paragraphs 29A–29C, B62A, B63A, C1B and C6; and
(c) deleted paragraph AusB63.1.
C1B An entity shall apply the amendments listed in paragraph C1A for annual reporting periods beginning on or after 1 January 2027. Earlier application is permitted. If an entity applies these amendments earlier, it shall disclose that fact.
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