Glossary
Glossary
163 terms
6 clusters
Climate reporting glossary
About this glossary
163 plain-English definitions of the terms that decide an Australian climate report under AASB S2: who is captured, what has to be disclosed, how emissions are measured, and what an assurer will test. Every entry names its legal basis, cites its sources and carries a visible review date.
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Cluster A · 47 terms
47 terms on what an assurance provider tests, what they accept as evidence, and what a preparer has to be able to produce.
Cluster B · 26 terms
26 terms on who has to report, when their first report is due, and what the regime is built on.
Cluster C · 25 terms
25 terms on what the climate disclosure standard actually requires, pillar by pillar, plus the reliefs and the effort standard.
Cluster D · 49 terms
49 terms from the head term carbon accounting down to individual Scope 3 categories and the mechanics of factors, boundaries and data quality. The largest cluster in the glossary.
Cluster E · 10 terms
10 terms on what the board must be able to evidence, what personal exposure directors carry, and how the audit and risk committee engages with the assurer. Governance disclosures sit inside the year-one assurance scope.
Cluster F · 6 terms
6 terms on where the sustainability report meets the audited accounts. Small cluster, high consequence: this is where both assurers cross-check each other’s work.
All terms, A to Z
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