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The Australian Sustainability Reporting Standards (ASRS) have been issued and from 1 January 2025, reporting of climate-related financial disclosures is required by law. This summary from the EY Sustainability Disclosure Hub is designed to support you to understand the mandate, the ASRS and the associated implications.
Mandatory climate disclosures will commence for financial years beginning on or after 1 January 2025, with assurance of these disclosures to be phased in over time.
Preparing and reporting on these requirements will require significant effort. Starting the journey now is critical for future success and to ensure that the disclosure requirements have been addressed and are ready to be assured in future reporting periods.
Download this EY Sustainability Disclosure Hub resource to understand who is required to report, what needs to be disclosed, and when assurance is needed.
Download Mandatory climate-related financial disclosures: update and summary here
How EY can help
The EY Sustainability Disclosure Hub offers practical guidance to assist companies across the region prepare for mandatory reporting of climate and sustainability-related reporting. Please reach out to the team to explore the implications of assurance over proposed mandatory climate-related disclosures.
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