Australian Government
Australian Accounting Standards Board
The AASB Australian Sustainability Reporting Standards are published only on the AASB’s Pronouncements Web Portal (standards.aasb.gov.au) – a.k.a. the Digital Standards Portal. All of the versions of AASB pronouncements that apply to periods beginning on or after 1 January 2025 are published only on the portal.
The portal also links to supporting information for the Sustainability Reporting Standards, such as ISSB Support Materials (e.g. Bases for Conclusions and guidance materials), AASB Bases for Conclusions and Explanatory Statements, and the AASB S2 Knowledge Hub.
The Sustainability Reporting Standards presently are found under the “Future Periods” tab on the Sustainability Reporting Standards period landing page on the Pronouncements Web Portal. This tab lists the available versions of the Standards that apply only to reporting periods later than the portal’s presently specified current reporting period, which is the 2024/25 financial year, and so provides the links to AASB S1 and AASB S2.
The first tab on the period landing page shows that the 2024/25 financial year is the presently specified current reporting period on the portal. As a result, the Sustainability Reporting Standards do not appear in that 2024/25 listing, since they apply to periods beginning on or after 1 January 2025.
The current reporting period specified in the portal is either a calendar year or a regular financial year, and is reset twice a year to support general usage of the portal. When calendar 2025 is set as the current reporting period for the portal, AASB S1 and AASB S2 will then be found under the first tab on the period landing page. That tab will provide a listing of the versions of all of the Standards that apply to the presently specified current reporting period.
The period landing page also has a third tab – the “By Reporting Period” tab. This permits the portal user to set the beginning and ending dates of their own reporting period to obtain a listing of the relevant versions of the Standards (if any).
At present, the AASB has not issued any amending pronouncements relating to the Sustainability Reporting Standards.
The complete list of uncompiled amending Standards affecting Sustainability Reporting Standards will be provided on the portal as the first item (“List SR”) in the Future Periods listing on the Sustainability Reporting Standards period landing page. Click first on the Future Periods tab and then on the “Amended By” downward arrowhead for the first item to open the list of uncompiled amending Standards. The amending Standards will be presented first in the order of their operative date and secondly in issue date order.
The Future Periods listing will also provide a list of the uncompiled amending Standards for each Standard that has uncompiled amendments. Click on the “Amended By” downward arrowhead for the uncompiled amendments item for the Standard of interest.
In the portal, amending Standards affecting Sustainability Reporting Standards will be linked to the versions of the amended Standards in which the amendments are first compiled. See the related documents shown in the right-hand panel for the amended Standards, where the relevant amending Standards will be linked under the heading “Amendments incorporated in this Version”.
Amending Standards are also linked to the previous version of the amended Standards in the All Versions listings in the portal, where they are shown as “Subsequent Amending Pronouncements” in the “Amended By” information. This presentation is similar to the Browse for Pronouncements search on this website.