The Australian Accounting Standards Board (AASB) is requesting feedback on the International Sustainability Standards Board (ISSB)’s Exposure Drafts on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and [Draft] IFRS S2 Climate-related Disclosures (ED 321). The purpose of this survey is to:
  • gather feedback to provide input into the ongoing work of the ISSB; and
  • inform the AASB as to the appropriateness of and support for its proposed approach to sustainability-related financial reporting in Australia.
This survey should take around 10–15 minutes to complete. Please submit your responses by 15 July 2022
Data Collection and Privacy Statement
The AASB will collect the data and conduct the analysis and reporting of the results. The information collected may include personal data. Your responses will be aggregated with those from other respondents and will not be disclosed publicly in a way which is directly attributable to an individual respondent or company. The AASB intends to publish the aggregated results of the survey as part of its submission to the ISSB. Providing us with the requested information is not required by law. If you choose not to provide us with the requested information, no further action will occur.
The AASB respects and upholds your rights under the Australian Privacy Principles contained in the Privacy Act 1988, and adheres to the Privacy (Market and Social Research) Code 2014, as well as relevant state and territory legislation. Please see the AASB Privacy Policy on our website for more information about how we handle your personal information, how you can request to access or correct the personal information we hold about you, and who to contact if you have a privacy enquiry or complaint.
If you have any questions about the survey, you may contact Siobhan Hammond at
5% of survey complete.