Application Guidance

The Application Guidance is a suite of resources that have been created to help entities as they develop their climate disclosures. The following information has been designed to guide entities in developing their disclosures without being prescriptive.

These resources will be progressively rolled out from Q1 2025, so you are encouraged to regularly check for new content.

The resources in this section cover governance processes, controls and procedures in place to support climate risk management within entities.

Factsheets:

• Governance guidance
• Skills and capability assessment

Examples:

• Example governance diagrams
• Example disclosure for large NCE
• Example disclosure for SIV

Resources:

• Year 1 governance index template

The resources in this section cover disclosing the strategic approaches an entity uses to manage climate-related risks and opportunities and reduce its emissions over time. Guidance will be updated for year 2 and 3 strategy criteria.

Factsheets:

• Strategy guidance factsheet (under development)

Examples:

• Under development

Resources:

• CROMP resources including the Climate risk management organisation application guide and Climate risk management technical guidance.

The resources in this section guide the disclosure of the methods used to assess an entity’s overall risk profile and embed climate risk management practices across its organisation. This is closely linked to the Department of Climate Change, Energy, the Environment, and Water’s Climate Risk and Opportunity Management Program (CROMP).

Factsheets:

• Risk management guidance

Examples:

• Example disclosure for large NCE
• Example disclosure for SIV

Resources:

• CROMP resources including their capability uplift program, climate risk digital tool and other guidance.

The resources in this section address processes and methodologies an entity uses to track its performance and meet its targets. Guidance will be updated for year 2 and 3 metrics and targets criteria.

Factsheets:

• Metrics and targets guidance factsheet
• APS Net Zero 2030 Target Factsheet

Examples:

• Example climate-related targets template

Resources:

• Climate-related targets template
• Foundations of Net Zero in Government Operations online module via APS Academy
• APS Net Zero in Government Operations Strategy
• Australian Government Emissions Reporting

Factsheets:

• Materiality guidance
• Expansion of the Pilot to Year 1 requirements
• Pilot outcomes factsheet

Resources:

• Year 1 index template
• List of CCD Pilot disclosures from 2023-24 annual reports
• Foundations of Net Zero in Government Operations online module via APS Academy