Sustainability Project
This project aims to build an understanding of the rapidly progressing developments regarding sustainability reporting and assurance, and to provide timely responses to ethics and independence-related concerns.
Related Documents:
Joint APESB and NZ XRB Letter on IESBA Sustainability ProjectIESBA Exposure Draft on Using the Work of an External Expert
IESBA Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards)
Project Stages
APESB's Sustainability project is based on an IESBA project.
IESBA's Sustainability Project Page
Joint APESB and NZ XRB Letter on IESBA Sustainability Project
Board Papers 2023
Update on Sustainability (BM 124 - Nov 2023)
Update on Sustainability (BM 121 - Aug 2023)
Update on Sustainability (BM 119 - May 2023)
IESBA RT Introductory Session (BM 119 - May 2023)
Submissions to the IESBA's proposals
APESB Submission on IESBA's Exposure Draft on Using the Work of an External Expert (May 24)
Submissions to the Treasury's consultation papers
The Australian Treasury have issued two consultations papers on climate-related financial disclosure in Australia. APESB have made the following submissions to these consultations.
APESB Submission on Treasury CP Climate related financial disclosure (Jul 23)
APESB Submission on Treasury CP Climate related financial disclosure (Feb 23)
Exposure Drafts
There are no current exposure drafts for this project.
Project Status
Project in progress.
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