Preparedness of ASX-listed entities for the forthcoming climate-related reporting and assurance requirements: Examining trends in Annual Report Disclosures across 2023 and 2024.
Version 2 2025-10-01, 05:58
Version 1 2025-09-30, 23:17
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posted on 2025-10-01, 05:58 authored by Jean You, Yi She, Roger SimnettRoger Simnett, Shan ZhouPreparedness of ASX-listed entities for the forthcoming climate-related reporting and assurance requirements: Examining trends in Annual Report Disclosures across 2023 and 2024.
Funding
Evaluating innovative assurance practices for sustainability reporting | Grant ID: DP230102083
Compliance of Mandatory and Voluntary Climate Disclosure Regime | Grant ID: Project 15
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Language
engPagination
1-34ISBN-13
9781764105910Research statement
Background Publication with government bodies Australian Accounting Standards Board (AASB) and Auditing and Assurance Standards Board (AUASB) researching the preparedness of reporting entities for forthcoming statutory requirements, and making recommendations to improve this Contribution Produces new knowledge to help regulators set the standards and reporting entities report on the standards Significance Resulted in research report published by Australian regulatory authoritiesPublisher
AASBPlace of publication
Melbourne, Vic.Source
Preparedness of ASX-listed entities for climate-related reporting and assurance requirements.Usage metrics
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