Sustainability Reporting 2027–2031 Agenda Consultation and AASB S2 Guidance

The March 2026 Reporting Roundup from the Australian Accounting Standards Board announces four items for stakeholder attention: a 2027–2031 agenda consultation linked to ITC57, a sustainability reporting event with a registration link, a survey and virtual roundtable on the application of AASB 18, and newly published AASB S2 guidance on the disclosure of material information. The newsletter serves as an informational digest, not a binding instrument. No compliance deadlines, penalties, or mandatory obligations are stated in the document itself; parties are directed to linked external documents for substantive content.

Affected parties — primarily financial report preparers, corporate directors, and sustainability officers — should monitor the linked consultation (ITC57) and review the new AASB S2 guidance on material information disclosure. Entities preparing general purpose financial statements under Australian Accounting Standards are the primary audience. Stakeholders interested in sustainability reporting direction through 2031 should engage with the consultation process while it remains open.