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.
Governance |
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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 (under development)
Examples:
- Example Governance Diagrams
- Example Disclosure for Large NCE (under development)
- Example Disclosure for Small CCE (under development)
- Example Disclosure for SIV (under development)
Resources:
- Under development
Strategy |
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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:
- Climate-related risks and opportunities guidance (under development)
- Operational model guidance (under development)
Examples:
- Under development
Resources:
- Under development
Risk Management |
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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 (under development)
Examples:
- Under development
Resources:
- CROMP resources including their capability uplift program, climate risk digital tool and other guidance.
Metrics and Targets |
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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:
- Climate-related metrics Guidance (under development)
- Climate-related targets Guidance (under development)
Examples:
- Under development
Resources:
- Foundations of Net Zero in Government Operations online module via APS Academy
- APS Net Zero in Government Operations Strategy
- Australian Government Emissions Reporting
Other Tools and Resources |
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Factsheets:
- How to get started (under development)
- Materiality Guidance (under development)
Examples:
Resources:
- List of CCD Pilot disclosures from 2023-24 annual reports
- Foundations of Net Zero in Government Operations online module via APS Academy
