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Sustainability reporting and assurance 2025 highlights & 2026 outlook for Australia
Boards play a critical role in the success of private businesses by providing strategic direction, advising the Executive team, overseeing business performance, and managing risk and compliance. To fulfill these roles effectively, Board members need to be equipped with insightful information.
Education sector faces EBA, teacher shortages, and cost increases. Sustainability reporting provides significant value.
Explore the benefits of sustainability reporting, from increased revenue and access to grants, to improved share price and talent retention.
The following Australian Standards on Sustainability Assurance (ASSA) and the Relevant Ethical Requirements were approved by the Auditing and Assurance Standards Board (AUASB) on 28 January 2025.
The purpose of this Alert is to draw attention to the recent decisions of the International Sustainability Standards Board (ISSB) on 29 January 2025 to propose amendments to IFRS S2 Climate-related Disclosures.
The Auditing and Assurance Standards Board (AUASB) board meeting on 16 December 2024 confirmed the final phasing for mandatory assurance of information in sustainability reports. A final draft standard incorporating these changes will be presented to the AUASB for approval in late January 2025.