Australian Government
Australian Accounting Standards Board
The AASB's Exposure Draft ED SR1 Australian Sustainability Reporting Standards – Disclosure of Climate-related Financial Information which proposes climate-related financial disclosure requirements closed for comment on Friday, 1 March 2024.
ED SR1 includes three draft Australian Sustainability Reporting Standards (ASRS Standards):
Stakeholders were invited to provide feedback on ED SR1 by submitting a comment letter, completing an online survey or attending a roundtable discussion. The comment letters are published below.