AASB Action Alert No. 224

Thursday, August 10, 2023

The Action Alert for the 197th AASB Board meeting is now available. The Board met on 8 August 2023.  At the meeting the Board made key decisions in relation to:

• Approach to Baseline of IFRS Sustainability Disclosure Standards – IFRS S1
• Approach to Baseline of IFRS Sustainability Disclosure Standards – IFRS S2
• Approach to Baseline of IFRS Sustainability Disclosure Standards – Non-authoritative Guidance
• Approach to Baseline of IFRS Sustainability Disclosure Standards – SASB Standards and Industry-based Guidance
• Approach to Baseline of IFRS Sustainability Disclosure Standards – Not-for-Profit Entity Considerations