AASB S1

General Requirements for Disclosure of Sustainability-related Financial Information [voluntary]

Operative Date Reporting periods beginning on or after 1 January 2025

ISSB Extras
ISSB Accompanying Guidance (6/23) [PDF 255kB]
ISSB Basis for Conclusions (6/23) [PDF 338kB]

AASB Extras
Basis for Conclusions (AASB S1) [PDF 109kB]