Australia’s long-awaited climate-related financial disclosure regime is now law
From 1 January 2025, many large Australian entities will need to include a Sustainability Report. The report will sit alongside the financial report, directors’ report and auditor’s report and, over time, will be subject to assurance and ASIC oversight. AASB S2 will be mandatory where an entity is required to prepare a sustainability report, while AASB S2 may be adopted voluntarily.
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