AASB S2 Compliance

The au_climate_disclosure pack maintains a versioned framework registry that maps AtlasCore's data coverage to AASB S2 paragraph requirements.

Supported versions

Version	Label	Operative from
aasb_s2_2024	AASB S2 September 2024	1 January 2025
aasb_s2_2025_amended	AASB S2 December 2025 amended	1 January 2027

Coverage by pillar

Pillar	Coverage level	Notes
Governance (Aus5.1–Aus10.1)	Placeholder	Requires entity-authored narrative
Strategy (Aus11.1–Aus22.1)	Context-only	Physical risk indicators and transition context provided
Risk Management (Aus25.1–Aus27.1)	Partial	Data-sourced risk identification from government sources
Metrics and Targets (Aus29.1–Aus34.1)	Data-supported	Emission factors, company profiles, disclosure bundles

Querying the registry

# List all requirements
curl -H "Authorization: Bearer ac_test_key" \
  "https://api.atlascore.com.au/v1/packs/au_climate_disclosure/frameworks/aasb-s2/requirements"

# Filter by pillar
curl -H "Authorization: Bearer ac_test_key" \
  "https://api.atlascore.com.au/v1/packs/au_climate_disclosure/frameworks/aasb-s2/requirements?pillar=metrics_and_targets"

# Single paragraph detail
curl -H "Authorization: Bearer ac_test_key" \
  "https://api.atlascore.com.au/v1/packs/au_climate_disclosure/frameworks/aasb-s2/requirements/Aus29.1"

Boundary constraints

The pack operates within defined boundaries:

• Framework coverage is descriptive only — it does not imply filing readiness or legal sufficiency
• Scope 3 is reference-data only — no company-level Scope 3 totals
• Market-based Scope 2 is evidence-gated — requires tenant-held contractual evidence
• Governance and Strategy are placeholder sections — entity-authored narrative only
• GWP transforms are narrow — native and AR6 only; fail closed on insufficient data

Assurance support

AtlasCore's evidence bundles are designed to support assurance engagements under ISSA 5000 / ASSA 5000:

• Every API response includes evidence_hash for deterministic verification
• Disclosure bundles include provenance.json tracing data to source government publications
• checksums.json provides tamper evidence for all bundle files
• Assurance workbook mode adds engagement metadata without altering data

info

This registry tracks what AtlasCore can provide. Entities should consult their auditors and legal advisors to determine which AASB S2 paragraphs apply to their specific circumstances.