Skip to main content
Financial Assistance Hub

ISSB Sustainability-related Financial Information climate disclosures

15 July 2022

ABA’s position on the IFRS Foundations ISSB proposed financial disclosures. The Australian Banking Association (ABA) welcomes the opportunity to provide feedback to the International Sustainability Standards Board (ISSB) on the Exposure Draft on IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information ([Draft] IFRS S1) and Exposure Draft IFRS S2 Climate-related Disclosures ([Draft] IFRS S2).   We support a global approach to the development of sustainability disclosure standards through the ISSB as the global body to issue the standards. Further, we support the climate-first approach adopted by the ISSB. We see great value in the ISSB issuing a forward workplan (or consulting on a proposed forward workplan) to enable entities to prepare for future sustainability disclosure requirements.

Download PDF  

Latest articles

Australia’s evolving capital markets: A discussion paper on the dynamics between public and private markets
1 May 2025

The ABA thanks ASIC for the opportunity to comment on its discussion paper on the dynamics between public and private markets.

Read more
Clarifying the Treatment of HELP Debt Obligations APRA
20 March 2025

The ABA welcomes APRA providing clarity on the proposed targeted changes for Higher Education Loan Program (HELP) debt obligations and the constructive approach it is taking on this consultation.

Read more
APRA Discussion Paper – A More Effective Capital Framework For A Crisis
8 November 2024

The ABA welcomes APRA’s consultative approach to the potential impacts of the proposed replacement of AT1 capital with higher amounts of CET1 and Tier 2 capital under APRA’s prudential framwork in Australia.

Read more
1 / 3