The Commonwealth Climate Disclosure Requirements are designed to align with and build upon related policies and initiatives across Australian Government. This integrated approach supports more climate-resilient and sustainable Commonwealth entities and companies.
Where applicable, entities should refer to the below policies and frameworks when preparing their climate disclosures. Using information from related initiatives helps provide a more complete view of climate-related risks and opportunities, and the actions entities are taking to manage them.
Commonwealth Climate Disclosure forms of a broader set of government initiatives that aim to improve climate resilience, transparency and sustainability across Commonwealth entities and companies. Together these initiatives support consistent, high-quality climate-related disclosures.
Key connected initiatives
Climate Action in Government Operations
The Australian Government is commited to acting on climate change in governments operations.
The Net Zero in Government Operations Strategy outlines how the Australian Government will achieve this target through a range of activities and initiatives.
All non-corporate Commonwealth entities are in scope of the Net Zero in Government Operations Strategy. Commonwealth companies and corporate Commonwealth entities may choose to opt in.
The APS Net Zero Target commits the Australian Government to achieving net zero greenhouse gas emissions from government operations by 2030. This target forms part of Australia’s 2022 Nationally Determined Contribution and it's commitment under the Paris Agreement.
Emissions Reporting
All Commonwealth entities and companies are required to report emissions from their operations in Australia and external territories in their annual reports.
Emissions reporting supports climate disclosures and measurement of progress towards the APS Net Zero 2030 Target. Entity emissions are also reported at an aggregate (whole-of-Australian-Government) level in the Net Zero in Government Operations Annual Progress Report.
The Climate Action in Government Operations Emissions Reporting Framework establishes a consistent and transparent approach to emissions reporting.
The Framework is supported by tools and guidance developed by the Department of Finance, with assistance from the Department of Climate Change, Energy, the Environment and Water.
Finance aggregates emissions data and publishes an Annual Progress Report.
Climate Risk and Opportunity Management Program
The Australian Government’s Approach to Climate Risk and Opportunity Management in the Public Sector 2024-2026 outlines how Commonwealth entities and companies should identify, assess, manage, and disclose climate risks and opportunities.
Entities are encouraged to complete a climate risk and opportunity assessment using the Climate Risk and Opportunity Management Program, to help meet disclosure requirements.
Delivered by the Department of Climate Change, Energy, the Environment and Water, the program builds capability and capacity through resources such as climate risk management guides, learning tools, a support service, and a digital platform.
Commonwealth Risk Management Policy
The Commonwealth Risk Management Policy promotes embedding risk management into the culture and work practices of entities. It supports better management of uncertainty and helps entities to maximise opportunities, including those related to climate risk and opportunities.
Associated initiatives
Several other government initiatives support climate related outcomes and align with the Commonwealth Climate Disclosure framework.
Commonwealth Procurement Rules
The Commonwealth Procurement Rules require entities to consider climate change impacts when assessing value for money. This supports climate-conscious decision-making in procurement.
Green Lease Schedules
Green Lease Schedules align with the Net Zero in Government Operations Strategy and support improved environmental performance in leased buildings.
Commonwealth Fleet Vehicle Selection Policy
The Commonwealth Fleet Vehicle Selection Policy supports emissions reduction by setting a 75% target of new passenger vehicle orders to low emissions vehicles by 2025.
Environmentally Sustainable Procurement Policy
The Environmentally Sustainable Procurement Policy, administered by the Department of Climate Change, Energy, the Environment and Water, guides procurement decisions and establishes a reporting framework to measure environmental outcomes and creates a baseline for sustainable procurement.
