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 period landing page on the Pronouncements Web Portal provides a listing of the versions of all of the Standards that apply to the presently specified “current reporting period”. The current reporting period is either a calendar year or a regular financial year, and is reset on the portal twice a year to support general usage of the portal.
The 2025 calendar year is the presently specified current reporting period on the portal.
This page also has the following additional tabs:
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.