Build an AASB S2 gap list from the data room
MaintainedLast reviewed
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Map documents in a permitted data room to the AASB S2 headings the lawyer has listed, and mark headings with no document.
- What the lawyer must review
- Open the document named on each row
- Reject matches that only share a word with the heading
- Written for / version
- Commonwealth versionCth
Rules that apply
The document starts from the task name. Change it if this piece of work is different.
The work product
Forum. Commonwealth: AASB S2 climate-related disclosures
Produce. A gap list with a document title on each supported heading and “not found” on the rest.
Have ready. The lawyer’s heading list taken from AASB S2; A permitted data room or document index.
Example of the limit. A marketing PDF titled “Our climate strategy” is not automatically the strategy disclosure. The row can say the PDF exists. The lawyer decides if it answers the heading.
Stop and hand it back when
- The heading list was not taken from the standard by the lawyer.
- The draft fills a gap with generated emissions or scenarios.
Sources for this task were checked on 2026-09-22.
Who does what
| Role | What they do |
|---|---|
| Assistance | Map documents in a permitted data room to the AASB S2 headings the lawyer has listed, and mark headings with no document. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Use only the headings the lawyer listed.
- Cite the document name for every “supported” row.
- Leave numbers as they appear in the source file.
- Do not write a compliance opinion in the gap column.
Sources
- AASB S2 Climate-related Disclosures, September 2024 · 2026-09-22
Suggested working checks from the linked public sources. Read the source and confirm it applies to this forum and this date. The checks do not approve software or record that the work is done.