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Showing 1 - 10 of 56 results for "financial information"

IFRS builds practice statement for nature-related disclosures

RIDDHIMA TALWANI  |  MONDAY, 6 JUL 2026  |  NEWS
... needs building on the requirements in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. The statement will be subject to the same due process as a standard. ISSB finalised its decision-making on the content ...

Climate reporting finally compares apples to apples: ASIC

RIDDHIMA TALWANI  |  MONDAY, 1 JUN 2026  |  NEWS
... or additional climate-related information doesn't obscure the mandatory and material climate-related financial information. "There was a lot of latitude historically, including putting it together, and we recognise people might want to convey additional ...

ASIC flags disclosure flaws in mandatory climate reports

VINNY VUCAGO  |  MONDAY, 18 MAY 2026  |  NEWS
... surveillance programs reinforce the importance of high-quality reporting and audit," O'Rourke said. "Reliable financial information is critical to transparency in Australia's capital markets and informed investment decisions by investors."

ASIC launches sustainability reporting e-modules

KARREN VERGARA  |  MONDAY, 30 MAR 2026  |  NEWS
... reporting requirements. Some entities are required to prepare a sustainability report containing climate-related financial information under the relevant requirements in the Corporations Act and AASB S2 Climate-related Disclosures. The first group of ...

ASIC releases sustainability reporting guidelines

JAMIE WILLIAMSON  |  MONDAY, 31 MAR 2025  |  NEWS
... reporting provides relevant guidance for all entities that must prepare reports containing climate-related financial information. In response to the feedback, ASIC said it added sections on climate scenario analysis and disclosing Scope 3 emissions ...

China stock exchange rings in Year of the Dragon with ESG mandate

ROSE MARY PETRASS  |  FRIDAY, 16 FEB 2024  |  NEWS
... told FS Sustainability. "Firstly, it will be directly related to sustainability, will enhance company non-financial information disclosure which is largely aligned with global standards. At the same time, this new mandated company disclosure requirement ...

Treasury publishes climate disclosure legislation

RACHEL ALEMBAKIS  |  MONDAY, 15 JAN 2024  |  NEWS
... Standards Board (AASB)'s SR1 Australian Sustainability Reporting Standards - Disclosure of Climate-related Financial Information accounting standard. The legislation would amend the Australian Securities and Investment Commission Act and the Corporations ...

Task Force on Climate-Related Financial Disclosures disbanded

ROSE MARY PETRASS  |  WEDNESDAY, 27 DEC 2023  |  NEWS
... founded in 2015 by the Financial Stability Board (FSB) to improve and increase reporting of climate-related financial information. The FSB requested that the International Financial Reporting Standards (IFRS) Foundation to take over the monitoring of ...

Preparing for mandatory climate reporting: Energetics

RACHEL ALEMBAKIS  |  THURSDAY, 14 DEC 2023  |  NEWS
... comment period is open until 1 March 2024 for ASRS 1 General Requirements for Disclosure of Climate-related Financial Information and ASRS 2 Climate-Related Financial Disclosures, The two new standards would kick in from 1 July 2024 and apply first to ...

AASB publishes climate-related disclosure standards draft

RACHEL ALEMBAKIS  |  MONDAY, 23 OCT 2023  |  NEWS
... has opened up a 120-day comment period on ASRS 1 General Requirements for Disclosure of Climate-related Financial Information and ASRS 2 Climate-Related Financial Disclosures, ending on 1 March 2024. The two new standards would kick in from 1 July 2024 ...
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