Demystifying AASB S2: Answering your common implementation questions

As organisations continue preparing reports using AASB S2 Climate-related Disclosures, recurring questions are emerging about how the requirements are applied in practice. Technical forums such as the AASB S2 Implementation Advisory Panel and the ISSB Transition Implementation Group on IFRS S1 and IFRS S2 (ISSB TIG) provide direction into how to approach these issues.

Join Grant Thornton’s sustainability reporting specialists, Samantha Sing Key and Elna How as they unpack some of the common and complex questions arising in the application of AASB S2. 

They’ll discuss:

• common implementation questions discussed in these technical forums and resources available to support these questions
• where diversity may arise in practice, and how principles illustrated by ISSB TIG discussions can be used to guide judgements
• practical considerations for documenting these judgements in preparation for assurance.