Five Scenario-Analysis Models Every Sustainability Report Should Include: A Research-Based Guide for Australian Organisations
Introduction The growing wave of climate-related financial disclosures has placed Australian organisations under sharper scrutiny than ever. Regulatory expectations, especially under the Australian Sustainability Reporting Standards (ASRS) and the AASB S2 framework, have made scenario analysis core to regulatory compliance—no longer a nice-to-have. The stakes are high: financial penalties for non-compliance now reach into the…
