Frameworks · Australia
AASB S2 Climate-related Disclosures
- Publisher
- Australian Accounting Standards Board
- Jurisdiction
- AU
- Type
- Principles and guidance
- Rights
- Published reference: identifiers and Sustin’s own words
- Provisions in the registry
- 0
- Status, Q4 2026
- Applicable
- Review maturity
- Catalogued
- Mappings by review status
- 0 suggested · 0 Human-reviewed · 0 Approved
- Official source
- standards.aasb.gov.au
Abstract
Abstract in preparation.
Editions and application periods
Status computed for 1 Oct 2026 with each edition's window basis. Sustin release 2026.6.
- AASB S2 Climate-related Disclosures (September 2024)From 2025-01-01 to 2026-12-31 · basis: financial-year-start
- AASB S2 Climate-related Disclosures, as amended up to 15 December 2025From 2027-01-01 · basis: financial-year-startReplaces AASB S2 Climate-related Disclosures (September 2024), from 1 Jan 2027 (source: AASB S2 [as amended, 12/25], operative date)
Concepts and related frameworks
No concept-level relationships are published for this framework in release 2026.6.
Changes
No change events are recorded for this framework in release 2026.6. New editions, amendments, consultations and application dates will appear here.