This project aims to develop a professional and ethical standard to address a Member’s professional obligations associated with reporting sustainability information under the new suite of Australian Sustainability Reporting Standards (ASRS) issued by the Australian Accounting Standards Board (AASB) in September 2024.
The ASRS comprise AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information (voluntary) and AASB S2 Climate-related Disclosures (mandatory), both effective from 1 January 2025.
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