AASB Industry-based virtual roundtables on 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

Tuesday, May 17, 2022

The AASB will host virtual industry-focussed roundtables on 1 and 2 June 2022 to receive stakeholder feedback on the International Sustainability Standards Board (ISSB)’s Exposure Drafts on [Draft] IFRS S1 and [Draft] IFRS S2 (ED 321).

The purpose of the AASB roundtables is to:

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

In particular, the virtual industry-focussed roundtables are intended to gather feedback on the proposed industry definitions and metrics in [Draft] IFRS S2 Climate-related Disclosures.

Extractive activities, energy, renewables and utilities-focussed roundtable

• Wednesday 1 June 2022 4:00pm – 6:00pm

Food, beverage and agriculture-focussed roundtable

• Thursday 2 June 4:00pm – 6:00pm

If you are interested in attending one of the roundtables, please register your interest by emailing the following to [email protected] by 5pm AEDT 27 May 2022:

• Name
• Entity
• Email address
• Which roundtable you would like to attend

There will be several additional opportunities available to stakeholders wishing to provide comments to the AASB on ED 321, including:

• Outreach discussions and presentations;
• Comment letters via the AASB website or email by 15 July 2022;
• Additional in-person and virtual roundtables, including additional industry-focussed roundtables (details to follow); and
• Survey on ED 321 (details to follow)