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Abstract The article provides an overview of recent developments and the regulatory position on sustainability reporting in Australia. It summarises practical challenges and opportunities pertinent to scenario analysis and disclosures in the Task Force on Climate‐Related Financial Disclosures (TCFD) implementation discussed at the March 2022 Australian Accounting Standards Board (AASB) Dialogue Series session. The common theme from the discussion session is that the TCFD implementations and disclosures will improve as entities continuously understand stakeholder needs, review their climate‐related risk assessments and processes, climate‐related metrics and targets, and disclosure policies and procedures.
Chua et al. (2022) studied this question.