AASB ED 321 Request for Comment on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and [Draft] IFRS S2 Climate-related Disclosures

Thursday, April 14, 2022

The AASB is consulting on the International Sustainability Standards Board’s (ISSB) Exposure Drafts on [Draft] IFRS S1 and [Draft] IFRS S2 (ED 321) to:

• gather feedback to provide input into the ongoing work of the ISSB; and
• inform the AASB as to the appropriateness of and support for its proposed approach to sustainability-related financial reporting in Australia.

How to get involved

There will be several options available to those stakeholders wishing to engage with the AASB on ED 321:

• Outreach discussions and presentations;
• Comment letters—please submit your comments to the AASB by 15 July 2022, via the AASB website or e-mail;
• Roundtables—details to be provided shortly;
• Survey—details to be provided shortly; and
• Field testing—the AASB is seeking volunteers to apply the proposals in the ISSB’s Exposure Draft on [Draft] IFRS S2 Climate-related Disclosures. Should you wish to participate, please contact the AASB via e-mail by 29 April 2022.