Australian Government
Australian Accounting Standards Board
Tuesday, July 30, 2024
We received extensive stakeholder feedback following the release of our consultation document in October 2023. Stakeholders strongly encouraged greater alignment with the International Sustainability Standards Board’s IFRS S1 & IFRS S2 baseline. Our Climate Disclosures Consultation Update explains the key changes following the consultation, including the areas where the AASB has taken a back to baseline approach.