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This list covers pronouncements (or versions) applying only to periods later than the financial year 1 July 2025 to 30 June 2026.

AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information [voluntary]
AASB S2 Climate-related Disclosures [original version, 9/24] – Original version, 9/24
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information [voluntary]
AASB S2 Climate-related Disclosures [original version, 9/24] – Original version, 9/24
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
Recent Amending Pronouncements for Australian Sustainability Reporting Standards – Fully Compiled – for Future Periods
Subsequent Amending Pronouncements Download Applies to periods
AASB S2025-1 Amendments to Greenhouse Gas Emissions Disclosures -- 349kB beginning on or after 1 January 2027
AASB S2 Climate-related Disclosures [as amended, 12/25] – Revised version, 12/25