Australian Government
Auditing and Assurance Standards Board
The Australian Government has released its Policy Position Statement for the introduction of mandatory reporting requirements for climate-related financial disclosures. Assurance requirements for climate-related financial disclosures will be phased in and set out in Australian assurance standards. In addition, entities are increasingly reporting other sustainability information and having this assured. The AUASB has developed a Project Plan which details how we are meeting our legislative responsibilities and supporting the introduction of assurance over climate-related financial disclosures and other sustainability information. To assist auditors / assurance providers all materials relating to assurance of climate-related financial disclosures and other sustainability information will be included here.
Sustainability
Click here to access sustainability project materials, non-authoritative sustainability and EER guidance.
Climate
Click here to access climate project plan, climate legislation, climate consultation paper and other AUASB climate standards and guidance.
Archive
Click here to access archived domestic and international publications.