Australian Government
Auditing and Assurance Standards Board
Wednesday, December 15, 2021
To continue to drive the AUASB’s ongoing strategic focus on Extended External Reporting (EER), the AUASB jointly with the AASB (the Boards) has released a staff paper Globally consistent reporting for sustainability-related information: Australian perspectives.
The staff paper provides an overview of the Australian perspective on the recent global sustainability-related developments and the considerations for what approach the Boards may take in response to those developments.
It also highlights the recent release of the joint Position Statement setting out how the current institutional arrangements will address the desire for authoritative EER requirements in Australia and the establishment of an EER Project Advisory Panel (August 2021) to actively assist the Boards in considering EER developments as they move forward.
More EER resources are available on our dedicated EER implementation support page on our website. If you have any comments on this topic or would like to raise an area for consideration by the AUASB, please contact Marina Michaelides.