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Transitioning to an environmentally sustainable economy: Climate reporting is now law

On 17 September 2024 Royal Assent was granted on the climate reporting legislation previously approved by both Houses of Parliament. On 20 September 2024 the first Australian Sustainability Reporting Standards (ASRSs) were approved by the Australian Accounting Standards Board (AASB). Climate reporting legislation The climate reporting legislation is contained in Schedule 4 to the Treasury […]

Climate Reporting – the beginning but not the end

As legislation makes its way through Federal Parliament, the middle market should know this “isn’t the end, it’s the beginning”. At the recent Deakin Law School International Sustainability Reporting Forum, ASIC Chair Joe Longo made it clear that ASIC believes the implementation of mandatory climate disclosures “isn’t the end – it’s the beginning”. It is […]

Landmark climate reporting legislation now in Parliament

On Thursday 27 March 2024 landmark climate reporting legislation was introduced into the House of Representatives in Schedule 4 to the Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Bill 2024 (Cth). The requirements in the Bill are essentially the same as that reported in our recent article on the draft legislation, except for […]

Marius van der Merwe

Marius serves as the Executive Director within the Business Advisory and Assurance team at Pitcher Partners Perth. With over 20 years of experience as a chartered accountant in a professional practice environment, Marius brings extensive expertise across a full spectrum of business advisory services to his clients. His qualifications and experience provide clients with the […]

Nathan Balban

Nathan has extensive experience in audit and corporate advisory services, with strong technical-accounting expertise, financial literacy and commercial acumen, across broad industry sectors including retail, manufacturing and consumer business. This expertise was predominantly gained while working in Big 4 accounting firms. Strategically focused and skilled in providing insight and advice to C-Suite executives, Boards and […]

Why business remains optimistic despite economic headwinds

Consumer sentiment remains in the doldrums, yet the latest feedback from the mid-market business community is that they remain broadly optimistic for the future. Newly updated ANZ-Roy Morgan consumer sentiment data shows 53% of respondents say their family is worse off now than they were 12 months ago, while just 8% are anticipating ‘good times’ […]

Australian business tuning into potential of generative AI

Mid-market businesses are racing to adopt generative AI tools, even if their enthusiasm is outpacing their awareness of challenges and risks, according to the latest Business Radar Report from Pitcher Partners. One in three business leaders in the new survey of mid-market firms reported already integrating a generative AI tool into their operations, while a […]

The next step in mandating climate change disclosures – standards now issued

On Monday 26 June 2023, the International Sustainability Standards Board (ISSB) released its inaugural sustainability standards, designed to provide a global baseline of sustainability- and climate- related disclosures for the capital markets.
Further, on Tuesday 27 June 2023, the Australian Treasury released its second consultation on climate-related financial disclosures.

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