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First Australian Sustainability Reporting Standards The AASB is finalising the first two Australian Sustainability Reporting Standards which are internationally-aligned and effective from 1 January 2025. The first Australian Sustainability Reporting Standards (ASRS) are close to finalisation after the Australian Accounting Standards Board (AASB) discussed final working drafts at its meeting on 26 August 2024 comprising: AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information – a voluntary Standard AASB S2 Climate-related Disclosures – a mandatory Standard. AASB S1 and AASB S2 will be effective from 1 January 2025 and are applicabl... Sign in below or register now to read the full article |
Authors: Adrian King Published Date: 11 September 2024 |
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