K&S Corporation Limited has disclosed its climate-related financial impacts and greenhouse gas emissions for the financial year ending 30 June 2026, in line with AASB S2 requirements. The company has assessed potential financial effects of climate-related risks across short-, medium-, and long-term time horizons, using scenario analysis and financial impact modelling. K&S quantified selected physical risks where a clear relationship exists between climate hazard exposure and potential financial impacts, while transition risks remain subject to significant uncertainty.
Material actions and disclosures
K&S reported total gross GHG emissions of 88,977 tCO₂e for the year, comprising 86,782 tCO₂e of Scope 1 emissions and 2,195 tCO₂e of Scope 2 emissions. The company has not disclosed Scope 3 emissions due to the transition relief provisions in AASB S2.
Climate resilience of the company’s strategy and business model was assessed using two distinct scenarios: a low-emissions scenario (1.5°C) and a high-emissions scenario (4.0°C). The scenarios were used to evaluate how climate-related risks and opportunities may evolve and interact with K&S’s operations, supply chain, and customer base over time.
The company has also outlined climate-related risks and opportunities that may impact the value chain, including increased operating costs from extreme heat, disruption and associated costs from damaged infrastructure, and customer disruption and demand shift risks.
Forward commitments
K&S aims to systematically reduce energy intensity across its facilities through energy efficiency upgrades and renewable energy integration. The company is also progressing fleet electrification and fuel shift, and plans to use data and telematics to improve routing efficiency and reduce energy use.
Additionally, K&S is assessing whether to formalise climate transition planning in future reporting periods, informed by further analysis of climate-related risks, opportunities, and financial effects.
These disclosures are part of K&S’s broader risk management framework, which evaluates all strategic, operational, financial, and compliance risks across the business, including climate-related risks.