AASB tentative decisions on climate-related financial disclosures

The AASB is tentatively proposing to remove many of the Australian specific variations proposed in the [draft] ASRS Standards.

The Australian Accounting Standards Board (AASB) has been deliberating feedback received from stakeholders on Exposure Draft ED SR1 Australian Sustainability Reporting Standards – Disclosure of Climate-related Financial Information ([draft] ASRS Standards) for a number of months. The AASB tentativ decisions as at 30 July 2024 are proposing to remove many of the Australian specific variations proposed in the [draft] ASRS Standards, bringing them into closer alignment with IFRS® Sustainability...

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Authors: Adrian King, Julie Locke

Published Date: 07 August 2024