AASB releases exposure draft on climate reporting

The AASB has published an exposure draft for Australian Sustainability Reporting Standards on Disclosure of Climate-related Financial Information.

The Australian Accounting Standards Board (AASB) has released Exposure Draft ED SR1 Australian Sustainability Reporting Standards – Disclosure of Climate-related Financial Information. ED SR1 includes three proposed Australian Sustainability Reporting Standards (ASRS Standards) that include modifications to the baseline of IFRS® Sustainability Disclosure Standards: [draft] ASRS 1 General Requirements for Disclosure of Climate-related Financial Information – based on IFRS S1 but limited to...

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Authors: Adrian King

Published Date: 02 November 2023