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Disclaimer – AASB S2 RSE Reporting Guidance

The AASB S2 RSE Reporting Guidance does not constitute authoritative guidance, nor legal advice, on the application of AASB S2 and should not be relied upon as such.

Each entity should seek advice on its obligations from appropriately qualified professionals. Nothing in this guidance is intended to override, substitute for, or alter existing legal or regulatory requirements.

Except where expressly stated otherwise, the issues, opinions, guidance and recommendations expressed in this report are those of ACSI, and do not necessarily represent the views of any ACSI member.

Each reporting entity remains solely responsible for determining their approach to climate-related risk and opportunity in investment strategy and practice, and for the interpretation of AASB S2 in application to their fund.

Click here to acknowledge this information and access the AASB S2 RSE Reporting Guidance
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