AASB S2 disclosure index* AASB S2 core content AASB S2 disclosure requirement Where to find more information Governance Governance body 6(a) Page 143 Management’s role 6(b) Page 143 Strategy Climate-related risks and opportunities 10(a) – (d) Pages 146–149 Business model and value chain 13(a) – (b) Page 145 Pages 2–3** Strategy and decision making 14(a) – (c) Pages 145–149 Financial position, financial performance and cash flows 15(a) – (b) Pages 146–149 16(a) – (d) Pages 150–151 Climate resilience and scenario analysis 22(a) Pages 150–151 22(b) Pages 150–151 Risk management Risk management 25(a) – (c) Page 145 Metrics and targets Climate-related metrics 29(a)(i) – (v) Pages 151–154 29(b) – (e) Pages 152–153 29(f) Page 153 29(g) Page 144 Climate-related targets 33(a) – (h), 34(a) – (d), 35 Pages 151–153 36(a) – (d) Pages 154–155 36(e) Page 151 * This is not a comprehensive summary of AASB S2 requirements; it is intended to help users navigate the report. ** Additional voluntary disclosed information on CSL’s business model and value chain. 157 CSL Limited Annual Report 2025/26 For ease, key elements of CSL’s climate-related disclosure, per the Australian Accounting Standards Board S2 (AASB S2) requirements, and their page number are indexed here. The provided index is not a complex list of requirements under the AASB S2 standard, rather CSL has selected the key disclosure thematics that it believes are useful for primary users navigating our first climate-related disclosure.
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