Barry Li | Climate Reporting & Assurance
Insights on climate reporting, carbon markets, and sustainability assurance.
recent posts
- Beyond Global Baselines: Navigating the Finalized UK Sustainability Reporting Standards (UK SRS)
- Navigating the Intersection of Transition Planning and Carbon Market Integrity
- Beyond Carbon: Navigating the ISSB’s Shift Towards Nature and Biodiversity Disclosures
- Navigating the Structural Shift: Quality-Led Demand and Compliance Integration in Carbon Markets
- Beyond the Label: Why 2026 is the Year of Pragmatic Sustainability and “Carbon E-ledgers”
Barry Li
Category: Standards & Regulations
Updates on ISSB, IFRS, AASB, AUASB, ASIC, Treasury, EU CSRD, SEC rules, etc.
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As we cross into mid-March 2026, the global sustainability reporting architecture has achieved a significant milestone. Following years of consultation and strategic alignment with the International Sustainability Standards Board (ISSB), the UK Government has officially endorsed and issued the final UK Sustainability Reporting Standards (UK SRS). This move marks the transition from “global baseline” theory…
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As we cross the first quarter of 2026, the global sustainability landscape is shifting from a focus on “what” to report toward a rigorous examination of “how” those reports drive real-world decarbonisation. For the scholar-practitioner, two themes are converging with unprecedented speed: the formalisation of climate transition plans and the structural evolution of carbon markets…
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As we move into March 2026, the global sustainability reporting landscape is undergoing a critical expansion. While the first wave of mandatory reporting concentrated heavily on climate-related financial disclosures (IFRS S2), the International Sustainability Standards Board (ISSB) has signaled a clear pivot toward “nature-positive” transparency. For Australian entities already navigating the Australian Sustainability Reporting Standards…
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The Voluntary Carbon Market (VCM) is no longer a peripheral corporate social responsibility tool; it is rapidly evolving into a structured, compliance-adjacent asset class. According to the latest analysis by Abatable, the market in 2026 is being redefined by “quality over volume,” driven by a significant influx of compliance-linked demand. A primary catalyst is the…
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As we navigate through the first quarter of 2026, a significant shift in the corporate landscape has become undeniable: the era of “ESG” as a catch-all marketing slogan is effectively over. However, this isn’t a retreat from environmental or social responsibility. Instead, we are witnessing a transition toward a more mature, fragmented, and pragmatic discipline.…
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As 2026 unfolds, climate reporting and carbon markets are no longer parallel conversations?they are becoming one assurance problem. Preparers are dealing with targeted implementation changes in disclosure standards, while market participants are demanding stronger proof that carbon credits represent real and durable climate outcomes. For scholar-practitioners, the key shift is this: the market is moving…
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As we move through February 2026, Australia’s climate reporting landscape is shifting from preparation to implementation. Group 1 entities are now deep into their first mandatory reporting cycle, while Group 2 entities face a countdown to 1 July 2026. Meanwhile, two significant developments demand attention: the AASB’s December 2025 amendments that simplify emissions reporting, and…
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As we move through February 2026, the Australian sustainability landscape is no longer in a “waiting room.” For the first wave of Group 1 entities, the reporting cycle is actively underway, and for Group 2, the July 1 deadline is no longer a distant milestone. For those of us at the intersection of practice and…
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September was a busy month for Australia’s evolving climate reporting landscape. With the first mandatory disclosures under AASB S2 Climate-related Financial Disclosures due from 1 January 2025, regulators and standard-setters spent the month issuing guidance, educational materials and reminders to help companies and auditors get ready. Below is a concise recap of what changed or…
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In brief: The Australian Carbon Credit Unit (ACCU) Scheme lets registered projects earn tradeable carbon credits by avoiding, reducing or removing emissions (e.g., land sector, waste, industrial methods). It’s an operational crediting regime under the Carbon Credits (Carbon Farming Initiative) Act 2011, administered by the Clean Energy Regulator (CER). It’s separate from financial reporting standards…
