The government of Australia announced the release of new draft legislation which would
The introduction of the proposed law follows the release of a ‘Discovery consultation’ launched by the Treasury in December 2022 on the development of a climate risk disclosure framework, and a subsequent announcement in June 2023 of plans to implement mandatory climate-related financial disclosure requirements.
In October, the Australian Accounting Standards Board (AASB) released an exposure draft outlining its proposed standards for companies to report climate-related information, which form the basis of the new disclosure requirements. The AASB proposals are based on the recently released sustainability disclosure standards by the IFRS Foundation’s International Sustainability Standards Board (ISSB), while including some modifications in areas such as Scope 3, or indirect value chain emissions reporting, and on reporting requirements for companies that do not have material climate-related financial risks or opportunities.
Under the new requirements, companies would be mandated to report on material climate-related risks and opportunities, metrics and targets including Scopes 1, 2 and 3 emissions, as well as “any governance or risk management processes, controls and procedures of the entity related to these matters.”
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Can you be more specific about the content of your article? After reading it, I still have some doubts. Hope you can help me.
I don’t think the title of your article matches the content lol. Just kidding, mainly because I had some doubts after reading the article.
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Thank you for your sharing. I am worried that I lack creative ideas. It is your article that makes me full of hope. Thank you. But, I have a question, can you help me?
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Your article helped me a lot, is there any more related content? Thanks!
Your article helped me a lot, is there any more related content? Thanks!
Your point of view caught my eye and was very interesting. Thanks. I have a question for you.
Thank you for your sharing. I am worried that I lack creative ideas. It is your article that makes me full of hope. Thank you. But, I have a question, can you help me?
Thank you for your sharing. I am worried that I lack creative ideas. It is your article that makes me full of hope. Thank you. But, I have a question, can you help me?
Your point of view caught my eye and was very interesting. Thanks. I have a question for you.