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Costs and Benefits of Mandatory Assurance of Climate-Related Disclosure in Australia and New Zealand

Supervisory Team:

Associate Professor Simone Scagnelli

Dr Xuan Sean Sun

Dr Deepa Bannigidadmath

Abstract

This project aims to provide evidence on the costs, quality, and regulatory implications and relevance of sustainability assurance within the Australian context. With climate-related disclosures becoming mandatory in Australia from 2025, understanding the financial burden, assurance effectiveness, and market impact is timely and crucial. While assurance of financial disclosures is largely standardised globally, the rapidly evolving ecosystem around non-financial disclosure has led to no clear global consensus. Thus, important questions remain, including who should be allowed to assure sustainability/climate-related information, what assurance level is appropriate, what assurance standards should apply, and whether the benefits outweigh the costs.

Refer to PDF for further information.

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