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Australian Sustainability Reporting Standard AASB S2025-1 Amendments to Greenhouse Gas Emissions Disclosures
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Objective
This Standard amends AASB S2 Climate-related Disclosures (September 2024) following the issuance of amendments to IFRS Sustainability Disclosure Standard IFRS S2 Climate-related Disclosures by the International Sustainability Standards Board in December 2025, and clarifies and extends relief from certain greenhouse gas emissions disclosures.