Joint Research Report: Preparedness of ASX-listed entities for climate-related reporting and assurance requirements: Trends in Annual Report Disclosures in 2023 and 2024.

Thursday, July 31, 2025

The AASB, AUASB and CA ANZ have published an independent research report on climate-related disclosures and assurance in the 2023 and 2024 annual reports of ASX-listed entities.

The research covers ASX-listed entities with available data, with focus on Group 1, 2 and 3 entities that will be facing mandatory reporting and assurance requirements. The findings offer timely insights for the AASB, AUASB and stakeholders as we navigate the challenges of climate-related reporting and assurance.

The Research Report authored by Dr Jean You, Yi She, Professor Roger Simnett and Associate Professor Shan Zhou, builds on the earlier work of You and Simnett (2022, 2023).