for entities in Group 1 – in annual periods beginning on or after 1 July 2024; (b) for entities in Group 2 – in annual periods beginning on or after 1 July 2026; and (c) for entities in Group 3 – in annual periods beginning on or after 1 July 2027.

apply methodologies set out in NGER Scheme legislation, using Australian-specific data sources and factors for the estimation of greenhouse gas emissions

An entity is required to provide disclosures required by Australian Sustainability Reporting Standards as part of its general purpose financial reports.

in the first annual reporting period in which an entity applies this [draft] Standard, the entity is not required to disclose its Scope 3 greenhouse gas emissions

all references to “sustainability” in IFRS S1 have been replaced with “climate”

climate-related financial disclosures at the same time as its related financial statements

Greenhouse gas measurement methodologies

greenhouse gas (GHG) emissions

Converting greenhouse gases into a CO2 equivalent value

Market-based