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Australian disclosure standards' divergence from ISSB risks fragmentation, NBIM says

The divergence of proposed Australian climate disclosure standards from International Sustainability Standards Board (ISSB) standards risks undermining comparability of sustainability reports, according to Norges Bank Investment Management (NBIM).

Australia unveils mandatory climate disclosure legislation confirming 2024 start

The Australian Treasury today unveiled draft legislation for mandatory climate-related financial disclosures in Australia, for rules it said are in line with International Sustainability Standards Board (ISSB) climate standards.

Australia invites comments on ISSB-based disclosure rules