Application guidance is a suite of resources that help entities develop their climate disclosures. They offer direction without being prescriptive.
These resources will be updated throughout the reporting period. This includes materials for year 2 requirements, so users are encouraged to check regularly for new content.
- Entities in the Pilot and Tranche 1 groups who commenced reporting in 2024-25 or earlier should use the year 2 requirement resources.
- Entities in Tranche 2 entities that begin reporting in 2025-26 should use the year 1 requirement resources.
- Governance and risk management requirements are the same for both Tranches.
Factsheets
- Materiality guidance factsheet
- Year 1 Index template
- Year 2 Requirement factsheet – under development
Resources
- Introduction to Commonwealth Climate Disclosure online module via APS Academy
- Suite of Climate Action in Government Operations Program training modules online module via APS Academy
- Climate Risk and Opportunity Management Program (CROMP) resources including the Climate risk management organisation application guidance and Climate risk management technical guidance.
This section includes resources on governance processes, controls and procedures that help entities manage climate-related risks.
Governance requirements are the same across all reporting years. Because of this, there is no extra guidance for year 2 reporting.
Factsheets
Examples
This section provides resources on how entities can share their strategic approaches to managing climate-related risks and opportunities, and how they plan to reduce emissions over time.
For the FY2025-26 reporting period:
- Tranche 2 entities should use the for year 1 requirement documents
- Tranche 1 entities should use the year 2 requirement documents.
Year 2 resources are still being developed and will be progressively published during the reporting period.
Factsheets
- Strategy guidance factsheet (year 1 requirements)
- Strategy guidance factsheet (year 2 requirements) – under development
Examples
- Example disclosure for large NCE (year 1 requirements)
- Example disclosure for SIV (year 1 requirements)
- Example disclosure for year 2 requirements – under development
This section provides guidance on how to report the methods an entity uses to assess its overall risk profile and apply climate risk management practices across their organisation.
It is closely linked to the Department of Climate Change, Energy, the Environment, and Water’s Climate Risk and Opportunity Management Program (CROMP).
Risk Management reporting criteria are the same across all reporting years. Because of this, there is no additional guidance for year 2 reporting.
Factsheets
Examples
This section includes resources to help entities report how they track performance and work towards their climate-related targets.
For the FY2025-26 reporting period:
- Tranche 2 entities should use the year 1 requirements documents
- Tranche 1 entities should use the year 2 requirements documents.
Year 2 resources are still being developed and will be published throughout the reporting period.
Factsheets
- Metrics and targets guidance factsheet (year 1 requirements)
- APS Net Zero 2030 Target factsheet (FY2024-25)
- Metrics and targets guidance factsheet (Year 2 requirements) – under development
- APS Net Zero 2030 Target factsheet (FY2025-26) - under development
Examples
- Example disclosure for SIV (year 1 requirements)
- Example disclosure for large NCE (year 1 requirements)
- Example using climate-related targets template (year 1 requirements)
- Example disclosure for year 2 requirements – under development
Resources
- Climate-related targets template
- Foundations of Net Zero in Government Operations online module via APS Academy
- APS Net Zero in Government Operations Strategy
- Climate Action in Government Operations Emissions Reporting resources
