Barry Li | Climate Reporting & Assurance
Insights on climate reporting, carbon markets, and sustainability assurance.
recent posts
- Building Capability for a Low-Carbon Future: Reflections from Recent Climate Training
- When Life Reminds Us Why Climate Work Matters
- Climate Disclosure Countdown: Key October 2025 Milestones for Australian Reporting
- ACCU Scheme Review Kicks Off: What Australia’s 2026 Consultation Means
- Scaling Climate Disclosure: How AASB’s Proportionality Guidance Helps Smaller Entities
Barry Li
Category: Standards & Regulations
Updates on ISSB, IFRS, AASB, AUASB, ASIC, Treasury, EU CSRD, SEC rules, etc.
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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…
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Australia already has fairly established regulatory regimes under the National Greenhouse and Energy Reporting (NGER) scheme and the Safeguard Mechanism. These aren’t new, they’re mature, and they operate under the Clean Energy Regulator (CER). They differ in purpose and scope from IFRS S2 / climate disclosure rules — but they matter, especially if the thresholds…
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In plain terms: IFRS S2 (Climate-related Disclosures) is an international standard that tells organisations how they should report the financial risks and opportunities caused by climate change (e.g. how severe weather, carbon regulation, or transition risks might impact cash flows, costs, assets). In Australia, this is being adopted as AASB S2, becoming a mandatory requirement…
