Document ID: chunk:federal_register_of_legislation:F2024L01472:body:0:p1
Version: federal_register_of_legislation:F2024L01472
Segment Type: other
Provision Reference: 
Character Range: 0–3634

Australian Sustainability Reporting Standard  AASB S2
                                              September 2024
Climate-related Disclosures

Obtaining a copy of this Australian Sustainability Reporting Standard
This Standard is available on the AASB Digital Standards Portal (standards.aasb.gov.au), which can also be accessed from aasb.gov.au.

Australian Accounting Standards Board
PO Box 204
Collins Street West
Victoria   8007
AUSTRALIA

Phone: (03) 9617 7600
E-mail: standard@aasb.gov.au
Website: www.aasb.gov.au

Other enquiries
Phone: (03) 9617 7600
E-mail: standard@aasb.gov.au

COPYRIGHT

© Commonwealth of Australia 2024

Australian Sustainability Reporting Standards contain copyright material of the IFRS® Foundation (Foundation) in respect of which all rights are reserved.

Reproduced and distributed by the Australian Accounting Standards Board with the permission of the Foundation within the Commonwealth of Australia only. No rights granted to third parties other than as permitted by the Terms of Use without the prior written permission of the Australian Accounting Standards Board and the Foundation.

Australian Sustainability Reporting Standards are issued by the Australian Accounting Standards Board in respect of their application in Australia and have not been prepared or endorsed by the International Sustainability Standards Board.

Australian Sustainability Reporting Standards are not to be actively distributed outside Australia.

ISSN 2982-1509
Terms of Use for Users

      1.                         The IFRS Foundation and the Australian Accounting Standards Board grant users of Australian Sustainability Reporting Standards (Users) the permission to reproduce Australian Sustainability Reporting Standards for:

          1.1 the User's Professional Use; or

          1.2 private study and education.

      1.                         Professional Use:  use of the Australian Sustainability Reporting Standards for means of education, study and/or in a User's professional capacity to provide accounting/corporate disclosure services for the purpose of application of Australian Sustainability Reporting Standards for preparation of general purpose financial reports, financial statements, financial statement analysis and/or sustainability disclosure reports to the User's clients or to the business in which the User is engaged as an accountant/consultancy provider/assurance or verification provider, but excluding any and all other usages not explicitly mentioned in this definition.

      2.                         For the avoidance of doubt, the abovementioned usage does not include any kind of activities that make (commercial) use of Australian Sustainability Reporting Standards other than direct or indirect application of Australian Sustainability Reporting Standards, such as but not limited to commercial seminars, conferences, commercial training or similar events.

      3.                         For any application that falls outside the scope of the definition of Professional Use, Users shall be obliged to contact the Australian Accounting Standards Board and the IFRS Foundation for a separate individual licence under terms and conditions to be mutually agreed.

      4.                         Except as otherwise expressly permitted in this notice, Users shall not, without prior written permission of the Australian Accounting Standards Board and the Foundation, have the right to license, sublicense, transmit, transfer, sell, rent, or otherwise distribute any portion