GAAP Consulting
Date

Thursday 11 June 2026

Time

12:00 pm

Duration

1.5 CPD Hours

Session Topic

Climate-related disclosures – key focus areas and lessons from 31 December reporters

Climate-related reporting is now front and centre. The first mandatory disclosures under AASB S2 Climate-related Financial Disclosures apply to Group 1 entities, with 31 December reporters leading the way and 30 June reporters following in the next reporting cycle. Groups 2 and 3 will follow shortly.

This session will explore key reporting implementation issues and challenges, drawing on lessons learned from 31 December reporters and translating those insights for upcoming 30 June reporters and their auditors.

This session will:

  • Provide an update of key recent regulatory and standards developments
  • Discuss lessons and issues from 31 December sustainability reports
  • Provide insights to help 30 June reporters prepare effectively, and
  • Explain the illustrative Corporations Act Sustainability Assurance Reports and voluntary reports.
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This session is presented by:

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Carmen Ridley

Principal | Australian Financial Reporting Solutions

Carmen has an excellent knowledge of financial reporting through significant experience with a number of major accounting firms in both the external audit and technical divisions and spending significant time analysing and interpreting accounting standards for clients.

Carmen is a former Board member of the AASB (2012 – 2020) and a former member of the IFRS for SME implementation committee (2020 – 2023).

Colin Parker

Principal | GAAP Consulting

Colin, Principal of GAAP Consulting, is an expert in financial reporting, auditing and related governance issues, and was previously a member of the Australian Accounting Standards Board.

He has conducted many independent expert and consulting experts reports on professional negligence, and accounting and auditing standards. He is the team leader advisory and litigation services and adviser to GAAP Training and Reportfraud.