Document ID: chunk:federal_register_of_legislation:F2024L01472:body:0:p13
Version: federal_register_of_legislation:F2024L01472
Segment Type: other
Provision Reference: 
Character Range: 35703–39025

(see paragraphs B26–B29) including:
(1) the measurement approach, inputs and assumptions the entity uses to measure its greenhouse gas emissions;
(2) the reason why the entity has chosen the measurement approach, inputs and assumptions it uses to measure its greenhouse gas emissions; and
(3) any changes the entity made to the measurement approach, inputs and assumptions during the reporting period and the reasons for those changes;
(iv) for Scope 1 and Scope 2 greenhouse gas emissions disclosed in accordance with paragraph 29(a)(i)(1)–(2), disaggregate emissions between:
(1) the consolidated accounting group (for example, for an entity applying Australian Accounting Standards, this group would comprise the parent and its consolidated subsidiaries); and
(2) other investees excluded from paragraph 29(a)(iv)(1) (for example, for an entity applying Australian Accounting Standards, these investees would include associates, joint ventures and unconsolidated subsidiaries);
(v) for Scope 2 greenhouse gas emissions disclosed in accordance with paragraph 29(a)(i)(2), disclose its location-based Scope 2 greenhouse gas emissions, and provide information about any contractual instruments that is necessary to inform users' understanding of the entity's Scope 2 greenhouse gas emissions (see paragraphs B30–B31); and
(vi) for Scope 3 greenhouse gas emissions disclosed in accordance with paragraph 29(a)(i)(3), and with reference to paragraphs B32–B57, disclose:
(1) the categories included within the entity's measure of Scope 3 greenhouse gas emissions, in accordance with the Scope 3 categories described in the Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011); and
(2) additional information about the entity's Category 15 greenhouse gas emissions or those associated with its investments (financed emissions), if the entity's activities include asset management, commercial banking or insurance (see paragraphs B58–AusB63.1);
(b) climate-related transition risks—the amount and percentage of assets or business activities vulnerable to climate-related transition risks;
(c) climate-related physical risks—the amount and percentage of assets or business activities vulnerable to climate-related physical risks;
(d) climate-related opportunities—the amount and percentage of assets or business activities aligned with climate-related opportunities;
(e) capital deployment—the amount of capital expenditure, financing or investment deployed towards climate-related risks and opportunities;
(f) internal carbon prices—the entity shall disclose:
(i) an explanation of whether and how the entity is applying a carbon price in decision-making (for example, investment decisions, transfer pricing and scenario analysis); and
(ii) the price for each metric tonne of greenhouse gas emissions the entity uses to assess the costs of its greenhouse gas emissions;
(g) remuneration—the entity shall disclose:
(i) a description of whether and how climate-related considerations are factored into executive remuneration (see also paragraph 6(a)(v)); and
(ii) the percentage of executive management remuneration recognised in the current period that is linked to climate-related considerations.
30 In preparing disclosures to meet the requirements in paragraph 29(b)–(d), an entity