How Will AASB S2 Improve Investor Confidence In Climate Data
Australian Accounting Standards Board (AASB) has introduced AASB S2, which is modeled on the International Sustainability Standards Board (ISSB) framework. This standard aims to provide a structured approach to climate-related disclosures, ensuring that investors have access to decision-useful data. By improving the quality, clarity, and reliability of climate disclosures, AASB S2 is set to significantly enhance investor confidence.