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Reporting For Duties: ESG Reporting in Australia - ASRS: Strategy pillar
Manage episode 410728868 series 3359325
İçerik Herbert Smith Freehills Podcasts tarafından sağlanmıştır. Bölümler, grafikler ve podcast açıklamaları dahil tüm podcast içeriği doğrudan Herbert Smith Freehills Podcasts veya podcast platform ortağı tarafından yüklenir ve sağlanır. Birinin telif hakkıyla korunan çalışmanızı izniniz olmadan kullandığını düşünüyorsanız burada https://tr.player.fm/legal özetlenen süreci takip edebilirsiniz.
Disclosure under this pillar is not just headline statements and overarching direction. These mandatory climate-related disclosures will mean that a company’s “strategy” will need to include comprehensive disclosure of how climate considerations are integrated into decision-making.
The ASRS strategy pillar requires companies to focus not just on its transition plan and overarching strategic pathway for the company, but also how climate-related risks and opportunities are expected to impact on business model, financial position/performance and value chain. In this episode, we talk about the ways in which climate impacts, risks and opportunities will inform your disclosed strategy and prospects, including their linkages to planning and decision-making.
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