Chapter 08 · Finance, data & evidenceSustainability Language
Climate statement
Definition
statutory component of the annual sustainability report (s.292A), comprising climate disclosures per **AASB S2**, directors' declaration, and notes.
References
Australiadefinition
statutory component of the annual sustainability report (s.292A), comprising climate disclosures per **AASB S2**, directors' declaration, and notes.
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.