Australia: Climate and Sustainability Reporting

by Lucy Webb

Part of a series on 2024-25 Australian Updates. New climate-related financial disclosure requirements will be gradually introduced from financial years starting on or after 1 January 2025, as this short course explains.

This course is not currently available

This module will enable you to

  • Identity who must comply with new climate-related financial disclosures
  • Outline when each group will adopt the new disclosures
  • Discuss audit and record keeping requirements for qualifying entities
  • Consider the application of the regime to businesses

About the module

This short course examines some of the key features of the new climate-related financial disclosure requirements. It reveals the entities that will be affected, the expected timeline of the new regime’s phase-in, and how disclosures should be treated in the annual sustainability report.

Look inside

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Contents

  • Climate and sustainability reporting
    • The IFRS Sustainability Reports Standards
    • The status of sustainability reporting
    • Which entities and when?
    • Sustainability reporting
    • Audits and record keeping
    • Next steps

How it works

Author

Lucy Webb

Lucy is a chartered accountant (ACA) and chartered tax adviser (CTA). She gained her experience in practice at Deloitte, working for multinational clients as well as clients within the asset management industry.

Reviews

More in this series

Take a look more modules from the series: 2024-25 Australia Financial Reporting and Regulation Updates

This course is not currently available. To find out more, please get in touch.