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In January 2024, the Treasury released an exposure draft legislation to introduce mandatory requirements for organisations to disclose their climate-related risks and opportunities.

The disclosures cover both public and private companies, and require a rapid implementation of climate reporting, in line with international frameworks (IFRS S1 & S2). The pace and stringency of the proposed requirements will require companies to rapidly advance their climate governance, risk assessment, metrics and reporting.

We have also been producing a series of blogs to take you through the key elements proposed in the ASRS, and what companies need to be doing now in order to prepare. The blogs cover four key disclosure areas that we think will be the most challenging for companies to address:

• Scope 3 鈥� How to ensure a complete & robust value chain emissions inventory
• Climate Scenario Analysis 鈥� From qualitative to quantitative, where to start on climate scenario analysis
• Transition Planning 鈥� How to align your business with a 1.5C world, and what you need to report
• Assurance Readiness 鈥� How to ensure your disclosures are ready for assurance and verification

Contact James or Luke for further information.

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