problem stringlengths 185 2.62k | answer stringclasses 7
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{"question":"[Question 11] Do you agree with the AASB's view that it should not specify the upper-temperature scenario that an entity must use in its climate-related scenario analysis?","organization":"Australasian Council of Auditors-General (ACAG)_edsr1_acag","conditions":"NONE","key_rationale":"Physical risk scenari... | agree |
{"question":"[Question 05] Do you agree with the AASB's view that if an entity elects to make industry-based disclosures, the entity should consider the applicability of well-established and understood metrics associated with particular business models, activities or other common features that characterise participatio... | no_response |
{"question":"[Question 03] Do you agree with the proposed requirements in [draft] ASRS 1 paragraph Aus6.2 and [draft] ASRS 2 paragraph Aus4.2?","organization":"Principles for Responsible Investment (PRI)_edsr1_pri","conditions":"Treasury and AASB should align requirements and clarify that the exemption for reporting du... | qualified_agree |
{"question":"[Question 34] Are the proposals in the best interests of the Australian economy?","organization":"Water Services Association of Australia (WSAA)_edsr1_wsaa","conditions":"NONE","key_rationale":"Supports standardising and aligning climate-related financial disclosures as it provides consistency and certaint... | agree |
{"question":"[Question 24] Do you agree with paragraph Aus3.1(b) of [draft] ASRS 1 and paragraph 2.2(b) of [draft] ASRS 2 that the objective of a not-for-profit entity would be to disclose information about climate-related risks and opportunities that could reasonably be expected to affect the entity's cash flows, acce... | no_response |
{"question":"[Question 13] Do you agree with the proposed requirements in [draft] ASRS 2 paragraphs 29(g) and Aus29.1 to disclose the information described in points (a) and (b) in the above box [regarding executive remuneration]?","organization":"Accountants and Actuaries Liaison Committee (AALC)_edsr1_aalc","conditio... | qualified_agree |
{"question":"[Question 27] Do you agree with the AASB's view noted in paragraphs BC31-BC33 that the proposed clarification in [draft] ASRS 1 paragraph Aus6.1 and [draft] ASRS 2 paragraph Aus4.1, together with the practical expedients already provided through the baseline of IFRS S1 and IFRS S2, would be sufficient to a... | agree |
{"question":"[Question 26] Do you agree with the proposal in [draft] ASRS 1 paragraph Aus6.1 and [draft] ASRS 2 paragraph Aus4.1?","organization":"Clean Energy Investor Group (CEIG)_edsr1_ceig","conditions":"NONE","key_rationale":"The submission does not provide an explicit response to ASRS 1 paragraph Aus6.1 and ASRS ... | no_response |
{"question":"[Question 25] Is there additional guidance that you consider would be helpful in explaining the objective of a not-for-profit entity preparing climate-related financial disclosures? If so, please provide details of that guidance and explain why you think it would be helpful.","organization":"ACCA_edsr1_acc... | agree |
{"question":"[Question 03] Do you agree with the proposed requirements in [draft] ASRS 1 paragraph Aus6.2 and [draft] ASRS 2 paragraph Aus4.2?","organization":"Australian Pork Limited (APL)_edsr1_apl","conditions":"Implementation should be delayed until government policy is finalised\nIndustry data and baselines need t... | qualified_agree |
{"question":"[Question 25] Is there additional guidance that you consider would be helpful in explaining the objective of a not-for-profit entity preparing climate-related financial disclosures? If so, please provide details of that guidance and explain why you think it would be helpful.","organization":"Responsible In... | no_response |
{"question":"[Question 04] Do you agree with the AASB's views noted in paragraphs BC39-BC41 [regarding removing SASB Standards references]? Please provide reasons to support your view.","organization":"Microsoft_edsr1_microsoft","conditions":"NONE","key_rationale":"No explicit agreement or disagreement stated.\nDiscuss... | no_response |
{"question":"[Question 06] Do you consider that ASRS Standards should expressly permit an entity to also provide voluntary disclosures based on other relevant frameworks or pronouncements (e.g. the SASB Standards)?","organization":"Business Council for Sustainable Development Australia (BCSDA)_edsr1_bcsda","conditions"... | agree |
{"question":"[Question 32] Do the proposals create any auditing or assurance challenges and, if so, please explain those challenges?","organization":"Business Council for Sustainable Development Australia (BCSDA)_edsr1_bcsda","conditions":"Assurance requirements should be implemented in a phased manner rather than imme... | qualified_agree |
{"question":"[Question 02] Do you agree with the AASB's approach to make references to its Conceptual Framework for Financial Reporting (in respect to for-profit entities) and the Framework for the Preparation and Presentation of Financial Statements (in respect to not-for-profit entities) instead of duplicating defini... | disagree |
{"question":"[Question 14] In your opinion, will this requirement [regarding executive remuneration] result in information useful to users? Please provide reasons to support your view.","organization":"Accountants and Actuaries Liaison Committee (AALC)_edsr1_aalc","conditions":"Need for guidance because determining the... | qualified_agree |
{"question":"[Question 08] Do you agree with the proposed omission of IFRS S1 paragraphs 69 and B48?","organization":"Water Services Association of Australia (WSAA)_edsr1_wsaa","conditions":"NONE","key_rationale":"The submission states that the issue was not addressed.\nNo agreement, disagreement, or alternative view i... | no_response |
{"question":"[Question 04] Do you agree with the AASB's views noted in paragraphs BC39-BC41 [regarding removing SASB Standards references]? Please provide reasons to support your view.","organization":"Insurance Council of Australia (ICA)_edsr1_ica","conditions":"Support is contingent on the ISSB comprehensively intern... | qualified_agree |
{"question":"[Question 22] In your opinion, are there circumstances specific to superannuation entities that would cause challenges for superannuation entities to comply with the proposed requirements in [draft] ASRS 1 and [draft] ASRS 2? If so, please provide details of those circumstances and why they would lead to s... | agree |
{"question":"[Question 16] Do you agree with the AASB's view that an Australian entity should be required to convert greenhouse gases using GWP values in line with the reporting requirements under NGER Scheme legislation?","organization":"ACCA_edsr1_acca","conditions":"NONE","key_rationale":"ACCA's submission does not ... | no_response |
{"question":"[Question 01] In respect of presenting the core content disclosure requirements of IFRS S1, do you prefer: (a) Option 1 – one ASRS Standard that would combine the relevant contents of IFRS S1 relating to general requirements and judgements, uncertainties and errors (i.e. all relevant requirements other tha... | no_response |
{"question":"[Question 29] Do you agree with the AASB's proposed approach of deferring consideration of whether to undertake a domestic standard-setting project to address Australian public sector climate-related impact reporting?","organization":"Minerals Council of Australia (MCA)_edsr1_mca","conditions":"NONE","key_... | no_response |
{"question":"[Question 23] Do you agree with the AASB's proposal to modify the definition of carbon credit in [draft] ASRS 2?","organization":"EY_edsr1_ey","conditions":"NONE","key_rationale":"EY agrees that non-Kyoto ACCUs should be addressed due to their economic consequences for entities.\nTo maintain consistency wi... | disagree |
{"question":"[Question 34] Are the proposals in the best interests of the Australian economy?","organization":"Westpac Group_edsr1_westpac","conditions":"NONE","key_rationale":"The submission does not explicitly address whether the proposals are in the best interests of the Australian economy."} | no_response |
{"question":"[Question 13] Do you agree with the proposed requirements in [draft] ASRS 2 paragraphs 29(g) and Aus29.1 to disclose the information described in points (a) and (b) in the above box [regarding executive remuneration]?","organization":"Bloomberg_edsr1_bloomberg","conditions":"NONE","key_rationale":"Bloomber... | agree |
{"question":"[Question 31] Are there any regulatory issues or other issues arising in the Australian environment that may affect the implementation of the proposals, including any issues relating to: (a) not-for-profit entities; and (b) public sector entities?","organization":"City of Ryde_edsr1_cityofryde","conditions... | no_response |
{"question":"[Question 12] Do you consider the cross-industry metric disclosures set out in paragraphs 29(b)-29(g) of IFRS S2 (and [draft] ASRS 2) would provide useful information to users about an entity's performance in relation to its climate-related risks and opportunities?","organization":"Local Government NSW (LG... | no_response |
{"question":"[Question 27] Do you agree with the AASB's view noted in paragraphs BC31-BC33 that the proposed clarification in [draft] ASRS 1 paragraph Aus6.1 and [draft] ASRS 2 paragraph Aus4.1, together with the practical expedients already provided through the baseline of IFRS S1 and IFRS S2, would be sufficient to a... | no_response |
{"question":"[Question 14] In your opinion, will this requirement [regarding executive remuneration] result in information useful to users? Please provide reasons to support your view.","organization":"Social and Environmental Sustainability in Organisations (SESIO) Research Group (Swinburne)_edsr1_sesio","conditions":... | agree |
{"question":"[Question 24] Do you agree with paragraph Aus3.1(b) of [draft] ASRS 1 and paragraph 2.2(b) of [draft] ASRS 2 that the objective of a not-for-profit entity would be to disclose information about climate-related risks and opportunities that could reasonably be expected to affect the entity's cash flows, acce... | no_response |
{"question":"[Question 10] Do you agree with the proposal in [draft] ASRS 2 paragraph Aus22.1? Please provide reasons to support your view.","organization":"Bloomberg_edsr1_bloomberg","conditions":"NONE","key_rationale":"The response does not explicitly agree or disagree with the proposal in ASRS 2 paragraph Aus22.1.\n... | no_response |
{"question":"[Question 23] Do you agree with the AASB's proposal to modify the definition of carbon credit in [draft] ASRS 2?","organization":"Local Government NSW (LGNSW)_edsr1_lgnsw","conditions":"NONE","key_rationale":"NONE"} | no_response |
{"question":"[Question 17] Do you agree with the proposals set out in [draft] ASRS 2 paragraphs Aus31.1(f) and AusC4.2?","organization":"ATCO_edsr1_atco","conditions":"NONE","key_rationale":"ATCO supports the Treasury’s phased approach.\nATCO supports disclosing market-based Scope 2 emissions in addition to location-ba... | agree |
{"question":"[Question 15] Do you agree with the AASB's proposal to incorporate in [draft] ASRS 2 the definition of greenhouse gases from IFRS S2 without any modification?","organization":"Bloomberg_edsr1_bloomberg","conditions":"NONE","key_rationale":"The organization explicitly agrees with the AASB proposal.\nThe res... | agree |
{"question":"[Question 02] Do you agree with the AASB's approach to make references to its Conceptual Framework for Financial Reporting (in respect to for-profit entities) and the Framework for the Preparation and Presentation of Financial Statements (in respect to not-for-profit entities) instead of duplicating defini... | qualified_agree |
{"question":"[Question 12] Do you consider the cross-industry metric disclosures set out in paragraphs 29(b)-29(g) of IFRS S2 (and [draft] ASRS 2) would provide useful information to users about an entity's performance in relation to its climate-related risks and opportunities?","organization":"The Australian Industry ... | agree |
{"question":"[Question 12] Do you consider the cross-industry metric disclosures set out in paragraphs 29(b)-29(g) of IFRS S2 (and [draft] ASRS 2) would provide useful information to users about an entity's performance in relation to its climate-related risks and opportunities?","organization":"MSCI ESG Research LLC_ed... | agree |
{"question":"[Question 20] Do you agree with the AASB's approach in [draft] ASRS 2 paragraph AusB33.1 to include the Scope 3 GHG emission categories in IFRS S2 as examples of categories that an entity could consider when disclosing the sources of its Scope 3 GHG emissions, rather than requiring an entity to categorise ... | no_response |
{"question":"[Question 33] Would the proposals result overall in climate-related financial information that is useful to users?","organization":"ASIC_edsr1_asic","conditions":"NONE","key_rationale":"ASIC views the proposed mandatory climate reporting reforms as critical for enabling high-quality climate-related disclos... | agree |
{"question":"[Question 09] Do you agree with the proposal in [draft] ASRS 2 paragraph Aus3.1 to clarify the scope of the [draft] Standard?","organization":"Maritime Union of Australia (MUA)_edsr1_mua","conditions":"NONE","key_rationale":"Opposes limiting ASRS 2’s scope to climate-related risks and opportunities solely ... | disagree |
{"question":"[Question 16] Do you agree with the AASB's view that an Australian entity should be required to convert greenhouse gases using GWP values in line with the reporting requirements under NGER Scheme legislation?","organization":"KPMG_edsr1_kpmg","conditions":"Seeks further guidance and clarity\nRecommends fle... | disagree |
{"question":"[Question 23] Do you agree with the AASB's proposal to modify the definition of carbon credit in [draft] ASRS 2?","organization":"Business Council of Australia (BCA)_edsr1_bca","conditions":"NONE","key_rationale":"BCA agrees with modifying the definition of 'carbon credit' to recognise non-Kyoto ACCUs.\nTh... | agree |
{"question":"[Question 21] Do you agree with the AASB's proposal to require an entity to consider the applicability of those disclosures related to its financed emissions, as set out in [draft] ASRS 2 paragraphs AusB59.1, AusB61.1 and AusB63.1, instead of explicitly requiring an entity to disclose that information?","o... | no_response |
{"question":"[Question 29] Do you agree with the AASB's proposed approach of deferring consideration of whether to undertake a domestic standard-setting project to address Australian public sector climate-related impact reporting?","organization":"The Australian Industry Group (AI)_edsr1_aigroup","conditions":"NONE","k... | no_response |
{"question":"[Question 26] Do you agree with the proposal in [draft] ASRS 1 paragraph Aus6.1 and [draft] ASRS 2 paragraph Aus4.1?","organization":"CBA_edsr1_cba","conditions":"NONE","key_rationale":"The submission contains no specific response addressing ASRS 1 paragraph Aus6.1 and ASRS 2 paragraph Aus4.1.\nIt explicit... | no_response |
{"question":"[Question 32] Do the proposals create any auditing or assurance challenges and, if so, please explain those challenges?","organization":"Clean Energy Investor Group (CEIG)_edsr1_ceig","conditions":"Revisit expectations as data capture and availability improve\nSupport a phased-in approach to market-based S... | qualified_agree |
{"question":"[Question 04] Do you agree with the AASB's views noted in paragraphs BC39-BC41 [regarding removing SASB Standards references]? Please provide reasons to support your view.","organization":"David Hardidge_edsr1_davidhardidge","conditions":"NONE","key_rationale":"No substantive response was provided in the s... | no_response |
{"question":"[Question 27] Do you agree with the AASB's view noted in paragraphs BC31-BC33 that the proposed clarification in [draft] ASRS 1 paragraph Aus6.1 and [draft] ASRS 2 paragraph Aus4.1, together with the practical expedients already provided through the baseline of IFRS S1 and IFRS S2, would be sufficient to a... | no_response |
{"question":"[Question 08] Do you agree with the proposed omission of IFRS S1 paragraphs 69 and B48?","organization":"Deakin University IR Centre_edsr1_deakinircentre","conditions":"NONE","key_rationale":"Deakin University IR Centre disagrees with omitting IFRS S1 paragraphs 69 and B48.\nThey argue Australia should be ... | disagree |
{"question":"[Question 24] Do you agree with paragraph Aus3.1(b) of [draft] ASRS 1 and paragraph 2.2(b) of [draft] ASRS 2 that the objective of a not-for-profit entity would be to disclose information about climate-related risks and opportunities that could reasonably be expected to affect the entity's cash flows, acce... | no_response |
{"question":"[Question 35] Unless already provided in response to specific matters for comment above, what are the costs and benefits of the proposals, whether quantitative (financial or non-financial) or qualitative? In relation to quantitative financial costs, the AASB is particularly seeking to know the nature(s) an... | disagree |
{"question":"[Question 20] Do you agree with the AASB's approach in [draft] ASRS 2 paragraph AusB33.1 to include the Scope 3 GHG emission categories in IFRS S2 as examples of categories that an entity could consider when disclosing the sources of its Scope 3 GHG emissions, rather than requiring an entity to categorise ... | agree |
{"question":"[Question 07] Do you agree with that proposed requirement [in paragraph Aus60.1 of [draft] ASRS 1]? Please provide reasons to support your view.","organization":"Norges Bank Investment Management (NBIM)_edsr1_nbim","conditions":"NONE","key_rationale":"The submission states: \"Not addressed in the submissio... | no_response |
{"question":"[Question 24] Do you agree with paragraph Aus3.1(b) of [draft] ASRS 1 and paragraph 2.2(b) of [draft] ASRS 2 that the objective of a not-for-profit entity would be to disclose information about climate-related risks and opportunities that could reasonably be expected to affect the entity's cash flows, acce... | qualified_agree |
{"question":"[Question 10] Do you agree with the proposal in [draft] ASRS 2 paragraph Aus22.1? Please provide reasons to support your view.","organization":"Local Government NSW (LGNSW)_edsr1_lgnsw","conditions":"NONE","key_rationale":"The submission does not provide a clear view on whether the organisation agrees with... | no_response |
{"question":"[Question 19] Do you agree with the proposal in paragraph AusB39.1 of [draft] ASRS 2? Please provide reasons to support your view.","organization":"UNSW_edsr1_unsw","conditions":"NONE","key_rationale":"The submission provides no substantive response to whether the organization agrees with the proposal.\nIt... | no_response |
{"question":"[Question 21] Do you agree with the AASB's proposal to require an entity to consider the applicability of those disclosures related to its financed emissions, as set out in [draft] ASRS 2 paragraphs AusB59.1, AusB61.1 and AusB63.1, instead of explicitly requiring an entity to disclose that information?","o... | disagree |
{"question":"[Question 14] In your opinion, will this requirement [regarding executive remuneration] result in information useful to users? Please provide reasons to support your view.","organization":"Deloitte_edsr1_deloitte","conditions":"NONE","key_rationale":"The response does not explicitly state whether the execu... | no_response |
{"question":"[Question 14] In your opinion, will this requirement [regarding executive remuneration] result in information useful to users? Please provide reasons to support your view.","organization":"Waverly Council NSW_edsr1_waverlynsw","conditions":"Council recommends extending the linkage of executive remuneration... | agree |
{"question":"[Question 33] Would the proposals result overall in climate-related financial information that is useful to users?","organization":"Whitehaven Coal_edsr1_whitehavencoal","conditions":"Any additional climate-related remuneration disclosures should be integrated within the existing remuneration report to avo... | qualified_agree |
{"question":"[Question 15] Do you agree with the AASB's proposal to incorporate in [draft] ASRS 2 the definition of greenhouse gases from IFRS S2 without any modification?","organization":"Climate Disclosures Consultation Update_aasb_climatedisclosuresconsultationupdate","conditions":"NONE","key_rationale":"The respons... | no_response |
{"question":"[Question 19] Do you agree with the proposal in paragraph AusB39.1 of [draft] ASRS 2? Please provide reasons to support your view.","organization":"Customer Owned Banking Association (COBA)_edsr1_coba","conditions":"NONE","key_rationale":"COBA supports acknowledging that data gaps will exist and seeks guid... | agree |
{"question":"[Question 13] Do you agree with the proposed requirements in [draft] ASRS 2 paragraphs 29(g) and Aus29.1 to disclose the information described in points (a) and (b) in the above box [regarding executive remuneration]?","organization":"Australian Pork Limited (APL)_edsr1_apl","conditions":"NONE","key_ration... | no_response |
{"question":"[Question 17] Do you agree with the proposals set out in [draft] ASRS 2 paragraphs Aus31.1(f) and AusC4.2?","organization":"Scyne Advisory_edsr1_scyneadvisory","conditions":"NONE","key_rationale":"The response states there is no explicit position stated.\nIt does not address the specific issue of location-... | no_response |
{"question":"[Question 07] Do you agree with that proposed requirement [in paragraph Aus60.1 of [draft] ASRS 1]? Please provide reasons to support your view.","organization":"Australian Forrest Products Association (AFPA)_edsr1_afpa","conditions":"NONE","key_rationale":"AFPA argues that a mandated, standardised index t... | disagree |
{"question":"[Question 04] Do you agree with the AASB's views noted in paragraphs BC39-BC41 [regarding removing SASB Standards references]? Please provide reasons to support your view.","organization":"Victoria University and Michael Jensen & Associates_edsr1_vicunimichaeljensenassociates","conditions":"NONE","key_rati... | no_response |
{"question":"[Question 12] Do you consider the cross-industry metric disclosures set out in paragraphs 29(b)-29(g) of IFRS S2 (and [draft] ASRS 2) would provide useful information to users about an entity's performance in relation to its climate-related risks and opportunities?","organization":"Business Council for Sus... | agree |
{"question":"[Question 31] Are there any regulatory issues or other issues arising in the Australian environment that may affect the implementation of the proposals, including any issues relating to: (a) not-for-profit entities; and (b) public sector entities?","organization":"Northern Beaches Council_edsr1_northernbea... | qualified_agree |
{"question":"[Question 24] Do you agree with paragraph Aus3.1(b) of [draft] ASRS 1 and paragraph 2.2(b) of [draft] ASRS 2 that the objective of a not-for-profit entity would be to disclose information about climate-related risks and opportunities that could reasonably be expected to affect the entity's cash flows, acce... | no_response |
{"question":"[Question 06] Do you consider that ASRS Standards should expressly permit an entity to also provide voluntary disclosures based on other relevant frameworks or pronouncements (e.g. the SASB Standards)?","organization":"Clubs Australia_edsr1_clubsaustralia","conditions":"NONE","key_rationale":"No response i... | no_response |
{"question":"[Question 21] Do you agree with the AASB's proposal to require an entity to consider the applicability of those disclosures related to its financed emissions, as set out in [draft] ASRS 2 paragraphs AusB59.1, AusB61.1 and AusB63.1, instead of explicitly requiring an entity to disclose that information?","o... | no_response |
{"question":"[Question 06] Do you consider that ASRS Standards should expressly permit an entity to also provide voluntary disclosures based on other relevant frameworks or pronouncements (e.g. the SASB Standards)?","organization":"Curtin University and Macquarie University_edsr1_curtinunimacquaireuni","conditions":"NO... | no_response |
{"question":"[Question 33] Would the proposals result overall in climate-related financial information that is useful to users?","organization":"Impax Asset Management_edsr1_impax","conditions":"NONE","key_rationale":"Supports the view that disclosures should be useful to investors, including requiring entities with no... | agree |
{"question":"[Question 35] Unless already provided in response to specific matters for comment above, what are the costs and benefits of the proposals, whether quantitative (financial or non-financial) or qualitative? In relation to quantitative financial costs, the AASB is particularly seeking to know the nature(s) an... | qualified_disagree |
{"question":"[Question 25] Is there additional guidance that you consider would be helpful in explaining the objective of a not-for-profit entity preparing climate-related financial disclosures? If so, please provide details of that guidance and explain why you think it would be helpful.","organization":"GHG Offset Ser... | no_response |
{"question":"[Question 29] Do you agree with the AASB's proposed approach of deferring consideration of whether to undertake a domestic standard-setting project to address Australian public sector climate-related impact reporting?","organization":"Australian Forrest Products Association (AFPA)_edsr1_afpa","conditions":... | no_response |
{"question":"[Question 32] Do the proposals create any auditing or assurance challenges and, if so, please explain those challenges?","organization":"CBA_edsr1_cba","conditions":"Appropriate signposting of assurance expectations is needed.\nSufficient time is required for auditors and reporting entities to develop and ... | qualified_agree |
{"question":"[Question 05] Do you agree with the AASB's view that if an entity elects to make industry-based disclosures, the entity should consider the applicability of well-established and understood metrics associated with particular business models, activities or other common features that characterise participatio... | disagree |
{"question":"[Question 03] Do you agree with the proposed requirements in [draft] ASRS 1 paragraph Aus6.2 and [draft] ASRS 2 paragraph Aus4.2?","organization":"APRA_edsr1_apra","conditions":"NONE","key_rationale":"Disclosure provides useful, decision-useful information to users.\nSupports alignment with ISSB expectatio... | agree |
{"question":"[Question 21] Do you agree with the AASB's proposal to require an entity to consider the applicability of those disclosures related to its financed emissions, as set out in [draft] ASRS 2 paragraphs AusB59.1, AusB61.1 and AusB63.1, instead of explicitly requiring an entity to disclose that information?","o... | no_response |
{"question":"[Question 08] Do you agree with the proposed omission of IFRS S1 paragraphs 69 and B48?","organization":"Australian Retailers Association (ARA)_edsr1_ara","conditions":"NONE","key_rationale":"Removing optional interim reporting requirements would reduce confusion and align with the organization’s goal of s... | agree |
{"question":"[Question 15] Do you agree with the AASB's proposal to incorporate in [draft] ASRS 2 the definition of greenhouse gases from IFRS S2 without any modification?","organization":"Australian Information Industry Association (AIIA)_edsr1_aiia","conditions":"NONE","key_rationale":"The submission does not explici... | no_response |
{"question":"[Question 13] Do you agree with the proposed requirements in [draft] ASRS 2 paragraphs 29(g) and Aus29.1 to disclose the information described in points (a) and (b) in the above box [regarding executive remuneration]?","organization":"The Investor Group on Climate Change (IGCC)_edsr1_igcc","conditions":"NO... | agree |
{"question":"[Question 18] Do you agree with the proposals in [draft] ASRS 2 paragraphs Aus31.1(b) and AusB25.1?","organization":"NSW Treasury_edsr1_nswtreasury","conditions":"Scope 3 emissions reporting in the public sector should not be implemented until the definition of 'value chain' in a public sector context is a... | qualified_agree |
{"question":"[Question 34] Are the proposals in the best interests of the Australian economy?","organization":"UniSuper_edsr1_unisuper","conditions":"NONE","key_rationale":"The submission does not directly answer whether the proposals are in the best interests of the Australian economy.\nIt instead notes that, for supe... | no_response |
{"question":"[Question 18] Do you agree with the proposals in [draft] ASRS 2 paragraphs Aus31.1(b) and AusB25.1?","organization":"AGL_edsr1_agl","conditions":"NONE","key_rationale":"AGL agrees with the proposals.\nAGL notes the GHG Protocol lacks detailed technical guidelines for Scope 3 methodologies.\nAGL recommends ... | agree |
{"question":"[Question 16] Do you agree with the AASB's view that an Australian entity should be required to convert greenhouse gases using GWP values in line with the reporting requirements under NGER Scheme legislation?","organization":"Climateworks Centre_edsr1_climateworks","conditions":"NONE","key_rationale":"Rely... | disagree |
{"question":"[Question 18] Do you agree with the proposals in [draft] ASRS 2 paragraphs Aus31.1(b) and AusB25.1?","organization":"Yarra Capital Management (YCM)_edsr1_ycm","conditions":"Requests flexibility for entities to report under either NGERS or the GHG Protocol.\nApplies NGERS methodologies to the extent practic... | qualified_agree |
{"question":"[Question 33] Would the proposals result overall in climate-related financial information that is useful to users?","organization":"Local Government NSW (LGNSW)_edsr1_lgnsw","conditions":"The cost of preparing climate-related financial disclosures should be balanced with the benefits.\nInformation should b... | qualified_agree |
{"question":"[Question 04] Do you agree with the AASB's views noted in paragraphs BC39-BC41 [regarding removing SASB Standards references]? Please provide reasons to support your view.","organization":"Professor Christine Jubb (Swinburne Uni) and Dr Zihan Liu (The university of Otago)_edsr1_jubbandliu","conditions":"NO... | no_response |
{"question":"[Question 19] Do you agree with the proposal in paragraph AusB39.1 of [draft] ASRS 2? Please provide reasons to support your view.","organization":"British Columbia Investment Management Corporation (BCI)_edsr1_bci","conditions":"NONE","key_rationale":"Introducing additional local relief to allow prior-per... | disagree |
{"question":"[Question 05] Do you agree with the AASB's view that if an entity elects to make industry-based disclosures, the entity should consider the applicability of well-established and understood metrics associated with particular business models, activities or other common features that characterise participatio... | no_response |
{"question":"[Question 15] Do you agree with the AASB's proposal to incorporate in [draft] ASRS 2 the definition of greenhouse gases from IFRS S2 without any modification?","organization":"Central Coast Council_edsr1_centralcoastcouncil","conditions":"NONE","key_rationale":"The submission does not provide Central Coast... | no_response |
{"question":"[Question 13] Do you agree with the proposed requirements in [draft] ASRS 2 paragraphs 29(g) and Aus29.1 to disclose the information described in points (a) and (b) in the above box [regarding executive remuneration]?","organization":"Council of Financial Regulators (CFR) Climate Working Group_edsr1_cfrcli... | agree |
{"question":"[Question 03] Do you agree with the proposed requirements in [draft] ASRS 1 paragraph Aus6.2 and [draft] ASRS 2 paragraph Aus4.2?","organization":"Property Council of Australia (PCA)_edsr1_pca","conditions":"Provision should be re-examined if AASB expands remit to non-climate sustainability disclosures.\nC... | qualified_agree |
{"question":"[Question 08] Do you agree with the proposed omission of IFRS S1 paragraphs 69 and B48?","organization":"Australian Institute of Company Directors (AICD)_edsr1_aicd","conditions":"NONE","key_rationale":"The submission does not explicitly address the proposed omission of IFRS S1 paragraphs 69 and B48.\nIt p... | no_response |
{"question":"[Question 19] Do you agree with the proposal in paragraph AusB39.1 of [draft] ASRS 2? Please provide reasons to support your view.","organization":"Zenith Investment Partners_edsr1_zenith","conditions":"NONE","key_rationale":"The submission contains no explicit agreement or disagreement with the proposal i... | no_response |
{"question":"[Question 01] In respect of presenting the core content disclosure requirements of IFRS S1, do you prefer: (a) Option 1 – one ASRS Standard that would combine the relevant contents of IFRS S1 relating to general requirements and judgements, uncertainties and errors (i.e. all relevant requirements other tha... | alternative_proposal |
{"question":"[Question 18] Do you agree with the proposals in [draft] ASRS 2 paragraphs Aus31.1(b) and AusB25.1?","organization":"Australian Super_edsr1_aussuper","conditions":"NONE","key_rationale":"The submission contains no explicit agreement or disagreement with the proposed measurement methodologies in ASRS 2 para... | no_response |
{"question":"[Question 25] Is there additional guidance that you consider would be helpful in explaining the objective of a not-for-profit entity preparing climate-related financial disclosures? If so, please provide details of that guidance and explain why you think it would be helpful.","organization":"EY_edsr1_ey","... | agree |
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