Conformity with Sustainability Reporting Standards
This project aims to develop a professional and ethical standard to address a Member’s professional obligations associated with reporting sustainability information under the new suite of Australian Sustainability Reporting Standards (ASRS) issued by the Australian Accounting Standards Board (AASB) in September 2024.
The ASRS comprise AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information (voluntary) and AASB S2 Climate-related Disclosures (mandatory), both effective from 1 January 2025.
Related Documents:
Technical AlertExposure Draft 01/26
| Comment | |
|---|---|
| CA ANZ | View |
| IPA | View |
| Deloitte | View |
| SOR AU Pty Ltd | View |
| CPA Australia | View |
CLOSED FOR COMMENT
Project Stages
Submissions made to ED 01/26
Chartered Accountants Australia and New Zealand
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