2023

The AASB co-hosted its annual research forum with the University of Queensland and Swinburne University of Technology on Friday 24 November 2023 with vibrant participation in Brisbane, Melbourne, and online. The theme for this year's Research Forum was Connectivity of non-financial and financial information.

Program Highlights:

KEYNOTE SPEAKER
Alison White, Partner, Assurance & Advisory at Deloitte Australia, AASB Board member

SESSION 1: FORWARD-LOOKING INFORMATION

Presentation 1:  The use of forward-looking statements in management commentaries

Professor Marvin Wee (The Australian National University)
Dr Tejshree Kala (The Australian National University)

Presentation 2: Australian listed companies’ readiness for baseline and extended sustainability disclosures

Professor Christine Jubb (Swinburne University of Technology)
Dr Zihan Liu (University of Otago)

PANEL DISCUSSIONFacilitator:
Associate Professor Muhammad Nadeem, UQ Business School

Panellists:
Nishtha Aggarwal, Financed emissions analyst, Climate Energy Finance
Doug Niven, Chair, Australian Auditing and Assurance Standards Board
Amir Ghandar, Reporting & assurance leader, CAANZ
Robert Sharma, Head Accounting Services, Australian Prudential Regulation Authority (APRA)

SESSION 2: CLIMATE-RELATED RISKS IN FINANCIAL STATEMENTS

Presentation 3:  Climate in accounting standards

Dr Tanya Fielder (The University of Sydney)

Presentation 4: Consequences of climate-related disclosures by Australian firms in the extractives sector

Professor Millicent Chang (University of Wollongong)
Dr Jing Yu (The University of Sydney)

PANEL DISCUSSION

Facilitator:
Alison White, Partner, Assurance & Advisory, Deloitte Australia, AASB Board Member

Panellists:
Tim Buckley, Director, Climate Energy Finance;
Rachel Vagg, Partner, Governance, Risk and Controls advisory, KMPG Australia;
David Hardidge, Director, Queensland Audit Office
Mathew Nelson, Partner, EY Australia, AASB Board member