Conformity with Sustainability Reporting Standards

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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.

This project is now complete. The new standard APES 206 was issued on 10 September 2026 and is effective from 1 January 2027, with early adoption permitted.

Related Documents:

Technical Alert
APES 206 (issued Sep 2026)
Basis for Conclusions
Comment PDF
CA ANZ View
IPA View
Deloitte View
SOR AU Pty Ltd View
CPA Australia View
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Project Lead
Jacinta Hanrahan Technical Director
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APESB develop and issue, in the public interest, high quality professional and ethical standards.

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