Chapter 08 · Finance, data & evidenceSustainability Language
Scenario analysis (mandatory)
Definition
entity must assess resilience using **at least two scenarios**: one consistent with the **Paris 1.5°C** objective (as far as practicable) and one **well above 2°C** (AASB S2, para 22; Corporations Act s.296B).
References
Australiadisclosure
entity must assess resilience using **at least two scenarios**: one consistent with the **Paris 1.5°C** objective (as far as practicable) and one **well above 2°C** (AASB S2, para 22; Corporations Act s.296B).
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.