Australian sustainability reporting standards 2024

Australian sustainability reporting standards 2024

14 October 2024

The 2024 Australian Sustainability Reporting Standards (ASRS) mandates phased sustainability reporting, starting in 2026. It introduces mandatory climate-related disclosures (AASB S2) alongside voluntary general sustainability disclosures (AASB S1). Key preparatory steps include materiality assessments, gap analysis, and compliance roadmaps, with assurance transitioning from limited to reasonable by 2030.

 

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