Free ASRS Climate-Related Financial Disclosures Guide
Follow this step-by-step guide to help sustainability and finance teams report climate risks and opportunities in line with ASRS standards.
What you’ll get
- A clear, step-by-step guide built around the TCFD framework to help you identify, assess, manage, and integrate climate-related risks and opportunities within your financial disclosures.
- Guidance across time horizons — apply focused strategies for short-term (<1 year), medium-term (1–5 years), and long-term (>5 years) climate risks and physical threats.
- Sector-specific case studies — real-world examples drawn from ASX100 companies in industries like mining, healthcare, retail, and manufacturing to illustrate tailored disclosure approaches.
- Practical tools and outputs — including financial impact pathways (e.g., cost of flooding, sustainable product revenue), scenario analysis planning, and integration tips that connect climate considerations with enterprise risk management.
- A bridge from regulation to action — helping both sustainability and finance professionals move from conceptual frameworks to disclosures that are strategic, compliant, and aligned with ASRS/AASB S2 expectations.
Key content highlights
The guide simplifies a complex process by organising it into four digestible stages:
- Identify risks and opportunities: Map the internal and external climate factors that could affect the business, using a time-horizon lens. This includes both physical risks (like flooding and heatwaves) and transition risks (such as changing regulation or consumer preferences).
- Assess materiality: Prioritise risks based on potential impact and likelihood. The guide recommends defining terminology early and using a consistent framework to avoid fragmented reporting.
- Manage climate risks: Build processes to mitigate, transfer, accept, or control risk. This includes clarifying roles and responsibilities, and ensuring alignment with broader enterprise risk frameworks.
- Integrate with strategy and financial planning: Connect the dots between risk analysis and business strategy. This involves scenario testing and disclosing how climate risks influence financial forecasts, operations, and long-term growth plans.
Sector-specific insights
One of the most valuable components of the guide is the appendix of sector-based examples. These case studies distill climate risks and opportunities from ASX100 sustainability reports, offering practical illustrations of how different industries are preparing for climate impacts:
- Manufacturing: Focuses on operational efficiency, green product innovation, and supply chain localisation to address both physical and transition risks.
- Mining and Materials: Emphasises regulatory risk, water scarcity, and access to critical minerals for the energy transition.
- Professional Services: Highlights liability risks, climate advisory services, and ESG credentials as differentiators.
- Healthcare and Biotech: Includes resilient infrastructure design and telehealth expansion to reduce carbon-intensive travel.
- Retail: Covers sustainable product lines, packaging innovation, and circular business models to meet changing consumer expectations.
Get started now — then scale with Avarni
Download your free ASRS Climate-Related Financial Disclosures Guide
Transform climate risk from a compliance burden into strategic insight. Download this free guide to turn regulatory expectations into clear, actionable financial disclosure — complete with real-world examples and step-by-step guidance.
Disclaimer: Avarni does not provide accounting, tax, business or legal advice. This template has been provided for information purposes only. You should consult your own professional advisors for advice directly relating to your business.
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