Barry Li | Climate Reporting & Assurance
Insights on climate reporting, carbon markets, and sustainability assurance.
recent posts
- The Inherent Laziness of AI Agents: Causes, Implications, and Control
- HASHI v2.1: From Chat Bridge to Self-Evolving Multi-Agent Orchestra
- The Auditability of Nature: Integrating Biodiversity Disclosures into the Global Sustainability Assurance Infrastructure
- Introducing HASHI: my first vibe-coded publishable project
- Beyond Global Baselines: Navigating the Finalized UK Sustainability Reporting Standards (UK SRS)
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…
