AASB S2 – Pillar 1 Climate Risk Governance: what boards need to do now
Key points: AASB S2 requires clear disclosure of how boards and management oversee climate-related risks and opportunities, reporting processes and decision-making. Boards are required to disclose how climate-related risks and opportunities are governed, including how responsibilities are allocated and how climate considerations are addressed within existing governance, strategy and risk management processes, and, where applicable, […]