Chapter 08 · Finance, data & evidenceSustainability Language
Assurance ladder (AASB/ASIC)
Definition
limited assurance on Scope 1+2 initially; reasonable assurance on all climate disclosures from FY beginning **1 Jul 2030**.
References
Australiaassurance
limited assurance on Scope 1+2 initially; reasonable assurance on all climate disclosures from FY beginning **1 Jul 2030**.
Corporations Act Ch 2M + AASB S2 — mandatory climate reportingCorporations Act 2001, Chapter 2M + AASB S2 (mandatory climate reporting) · verified 2026-08-22
Overview
The overview for this term is being prepared.