Webinar | Sustainability reporting in 2026: What's changing and what's expected скачать в хорошем качестве

Webinar | Sustainability reporting in 2026: What's changing and what's expected

In the first session of our 2026 Sustainability webinar series, we explain how AASB S2 Climate-related Disclosures introduced new expectations for organisations beginning their first full reporting cycle. We cover important changes, including phased assurance requirements, the inclusion of at least two climate scenarios, and links between climate disclosures and financial documents. This session provides clarity on how to start preparing for the first full AASB S2 mandatory reporting cycle, and where to focus your efforts as expectations change. Download the slides: https://cdn-adepci500.actonsoftware.c... Register for upcoming sustainability webinars: https://www.bdo.com.au/en-au/insights... 0:00 – Welcome, 2026 webinar series overview and what’s new this year Introduces the presenters and outlines the purpose of the 2026 Sustainability Webinar Series, including the monthly topics scheduled for the year, key changes across the 2026 program, and new resources such as the BDO Sustainability Leaders partnership, Sustainability Essentials video modules, masterclasses, disclosure checklists and illustrative sustainability reports. 10:05 – Key regulatory developments and AUASB assurance reports Covers major new updates shaping 2026 reporting, including the release of illustrative sustainability assurance reports and what they mean for first‑year reporters. 20:19 – International landscape: EU reform, TNFD and IFRS S3 direction Explains major global shifts, including simplified EU sustainability reporting thresholds and ISSB preparation for IFRS S3 (nature‑related disclosures). 25:18 – Global sustainability survey: What organisations are focusing on Highlights from BDO’s global survey, including how businesses view sustainability, competitive advantage, cost‑pressures, and regional insights. 30:33 – Mandatory reporting rules: Groups 1–3 and assessment Criteria Clarifies how to determine your reporting group, ASIC lodging tests, size thresholds, and timelines for when mandatory sustainability reporting begins. 34:38 – Best‑practice roadmap for mandatory reporting Outlines BDO’s recommended roadmap covering governance, carbon accounting, risk assessment, scenario analysis, and reporting preparation steps. 36:52 – Carbon accounting deep dive (Scope 1–3, data quality and boundaries) Explores how to set boundaries, prepare a basis of preparation, assess data quality, measure emissions, and manage Scope 3 timing — foundational for assurance. 47:02 – Climate governance, risk assessment and scenario analysis foundations Summarises governance expectations, risk‑management requirements, climate risk assessment practices, and introduces scenario analysis for 1.5°C and greater than 2.5°C pathways. 1:01:06 – Materiality vs prospects: Getting disclosure right Explains the two‑step ISSB‑aligned approach to identifying climate‑related risks and opportunities that could reasonably affect organisational prospects, followed by how to apply materiality when preparing mandatory sustainability disclosures. Find out more about BDO: https://www.bdo.com.au Follow us on LinkedIn:   / 162673   Do you have feedback on this video? Contact us: https://www.bdo.com.au/en-au/feedback