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The first worked sample is a complete AASB S2 disclosure — Para 6 through Para 33-36 with Australian-specific paragraphs preserved — anchored on the AASB S2 (Sep 2024 issuance) standard text, AU first-wave cohort findings (KPMG FAST 30, Yancoal Australia 2025), and the Corporations Act §296D(2B) two-scenario mandate.
Mining and Materials →
Meridian Resources Group · diversified Australian miner
Diversified Australian resources and energy company with operations across iron ore, copper, metallurgical coal, lithium, rare earths, petroleum, and a renewables JV. Group 1 mandatory AASB S2 reporter; deepest sector for asset-level Para 29(c) physical-risk quantification under SSP scenarios.
- Three-scenario Para 22 resilience analysis (SSP1-2.6, SSP2-4.5, SSP5-8.5)
- Asset-by-asset transition + physical-risk register across 6 portfolio assets
- Para 29(c) physical-risk wedge: A$8.6b / 18% of Group asset value at SSP5-8.5 / 2050
Insurance and additional sectors shipping next.
Reference shelf
The canonical source referenced across all worked samples.
Related reading
- AASB S2: Australia’s Mandatory Climate Disclosure Standard — long-form overview with Group phasing, scenario mandate, modified liability, ASIC enforcement
- IFRS S2 Disclosure Examples by Sector — the IFRS S2 baseline that AASB S2 inherits paragraph numbering from
- IFRS S2 Standard Text — verbatim 17 IFRS S2 disclosure paragraphs (sister jurisdiction reference)
- Climate Disclosure Frameworks Compared — cross-framework reference matrix including AASB S2, IFRS S2, ESRS E1, UK SRS, NZ CS, CDP, TCFD