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.

中文翻译：

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气候相关财务披露 (TCFD) 实施工作组：澳大利亚会计准则委员会对话系列的概述和见解

本文概述了澳大利亚可持续发展报告的最新发展和监管立场。它总结了在 2022 年 3 月澳大利亚会计准则委员会 (AASB) 对话系列会议上讨论的气候相关财务披露 (TCFD) 实施工作组中与情景分析和披露相关的实际挑战和机遇。讨论环节的共同主题是，随着实体不断了解利益相关者的需求、审查其气候相关风险评估和流程、气候相关指标和目标以及披露政策和程序，TCFD 的实施和披露将得到改善。