Asset owners and managers: The Australian Accounting Standards Board (AASB) wants your feedback! Climate-related disclosures prepared in accordance with AASB S2 are set to become a key source of information for investors, with certain Australian entities publishing their first reports in stages throughout 2026. Asset owners and manager representatives are invited to join an investor-focused discussion facilitated by AASB covering:
· Presentation from AASB staff including insights gained from Year One Reporting
· Discussion of investor perspectives on various aspects of the disclosures
· Roundtable-style discussion: your opportunity to share insights and challenges both from a preparer and user of information perspective.
While the primary focus will be on climate-related disclosures, AASB will also seek feedback on the ISSB’s ongoing work on nature-related and human capital-related disclosures and explore what RIAA members need in this emerging area.
Principal and Co-Lead Sustainability at AASB
As AASB Principal, Lachlan co-leads the Sustainability Reporting team. He is responsible for the team’s technical projects and standard-setting initiatives, including the development of the Australian Sustainability Reporting Standards (ASRS). Additionally, Lachlan leads domestic stakeholder engagements, implementation support and technical staff management.
His experience includes more than 15 years working across sustainability standard-setting, academic and private-sector roles. Prior to joining the AASB, he researched and taught sustainability, accounting and finance. He also obtained professional experience in the private sector working on complex forensic accounting and insolvency matters. This diverse background informs his approach to standard-setting and problem-solving at the AASB.
