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Based on the inaugural Australian Accounting Standards Board (AASB) Dialogue in March 2022 (part of the AASB Dialogue Series), this commentary provides an overview of progress to date by the AASB on climate-related financial disclosures in Australia, and recounts the dialogue between expert researchers and practitioners on the implementation of the work of the Task Force on Climate-related Financial Disclosures (TCFD). The commentary finishes with many suggestions for future research on this topic, including fact-finding reports, forward-looking analyses and evaluations of stakeholder choices. We are sure that <i>AAR</i> readers will appreciate the three appendices provided by the AASB. 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引用次数: 0
摘要
作为编辑,我们很自豪地为本期《澳大利亚会计评论》(Australian Accounting Review)编写论文,这是2022年的第三期。我们收录了五篇研究论文,一篇综述论文和一篇评论和观点论文。这篇综述论文Zhou(2022)是本期的第二篇论文。研究小组为AAR读者提供有关气候相关信息和其他可持续性信息的档案研究论文的文献综述。对于从业者来说,对这些热门话题的研究结果进行总结是有帮助的,现在摄取更多的信息对话,并在未来出现问题时返回。这有助于学者了解当前的文献,为教学和未来的研究提供信息。评论和观点论文,Chua et al.(2022),是本期的最后一篇论文。本评论以澳大利亚会计准则委员会(AASB)于2022年3月举行的首次对话(AASB对话系列的一部分)为基础,概述了澳大利亚会计准则委员会(AASB)迄今在澳大利亚气候相关财务披露方面取得的进展,并叙述了专家研究人员和从业人员就气候相关财务披露工作组(TCFD)工作的实施情况进行的对话。评论结束时,对该主题的未来研究提出了许多建议,包括事实调查报告,前瞻性分析和利益相关者选择的评估。我们相信AAR的读者会喜欢AASB提供的三个附录。它们包括FRC/AASB/AUASB关于扩展外部报告和鉴证的立场声明,AASB关于2022年3月起扩展外部报告框架的立场声明,以及AASB关于在澳大利亚制定与可持续发展相关的财务报告准则的项目见解报告。
As editors we are proud to compile the papers for this issue of Australian Accounting Review, the third for 2022. We have included five research papers, a review paper and a commentary and perspectives paper.
The review paper, Zhou (2022), is the second paper in this issue. The research team provides AAR readers with a literature review of archival research papers on climate-related information and other sustainability information. It is helpful for practitioners to have a summary of the research findings on these popular topics, to ingest now for more informed conversations, and to return to in the future as questions arise. It is helpful for academics to get a snapshot of the current literature, to inform teaching and future research.
The commentary and perspectives paper, Chua et al. (2022), is the final paper in this issue. Based on the inaugural Australian Accounting Standards Board (AASB) Dialogue in March 2022 (part of the AASB Dialogue Series), this commentary provides an overview of progress to date by the AASB on climate-related financial disclosures in Australia, and recounts the dialogue between expert researchers and practitioners on the implementation of the work of the Task Force on Climate-related Financial Disclosures (TCFD). The commentary finishes with many suggestions for future research on this topic, including fact-finding reports, forward-looking analyses and evaluations of stakeholder choices. We are sure that AAR readers will appreciate the three appendices provided by the AASB. They include the FRC/AASB/AUASB Position Statement on Extended External Reporting and Assurance, the AASB Position Statement on Extended External Reporting Framework from March 2022, and an AASB Project insights Report on Developing Sustainability-related Financial Reporting Standards in Australia.