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

Thursday, June 16, 2022

The AASB has released a survey 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 outreach undertaken by the AASB in relation to ED 321 is to:

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

This survey, which has been developed based on the questions included in AASB ED 321, should take around 10-15 minutes to complete. Please submit your responses by 15 July 2022.

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; and
• In-person and virtual roundtables