Question 1

What is AASB S2?

Accepted Answer

AASB S2 Climate-related Disclosures is the Australian standard, based on IFRS S2, requiring disclosure of climate-related risks and opportunities and Scope 1, 2 and 3 emissions.

Question 2

Does AASB S2 require Scope 3?

Accepted Answer

Yes, from an entity’s second reporting year. For construction, purchased materials are usually the largest share, calculated here from your BOQ.

Question 3

Can I import a Bill of Quantities?

Accepted Answer

Yes. Excel or CSV BOQs are read in your browser and matched to 4,800+ published materials with a free account.

AASB S2 reporting for Australian construction