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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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…
