Welcome to this Sustainability Special Edition of our financial reporting publication. It is dedicated to sustainability reporting and the recent and fast-moving developments in this space.
The reality is climate change is no longer a side issue. And businesses, large and small, have a pivotal role to play in tackling this global priority and doing their bit to decarbonise the global economy.
An effective way to do this is by making transparent, comparable and verifiable disclosures about the entity’s impact on the planet. Cue the first two international sustainability disclosure standards (one of which focuses on climate) and the Australian Government’s proposals to mandate climate-related financial disclosures here at home in the very near future.
In this issue:
- The inaugural ISSB sustainability disclosure standards have landed
- Time to embrace mandatory climate reporting in Australia
- Sustainability reporting an opportunity for SMEs