As editors we are proud to compile the papers for this issue of Australian Accounting Review, the third for 2022. We have included five research papers, a review paper and a commentary and perspectives paper.

The review paper, Zhou (2022), is the second paper in this issue. The research team provides AAR readers with a literature review of archival research papers on climate-related information and other sustainability information. It is helpful for practitioners to have a summary of the research findings on these popular topics, to ingest now for more informed conversations, and to return to in the future as questions arise. It is helpful for academics to get a snapshot of the current literature, to inform teaching and future research.

The commentary and perspectives paper, Chua et al. (2022), is the final paper in this issue. Based on the inaugural Australian Accounting Standards Board (AASB) Dialogue in March 2022 (part of the AASB Dialogue Series), this commentary provides an overview of progress to date by the AASB on climate-related financial disclosures in Australia, and recounts the dialogue between expert researchers and practitioners on the implementation of the work of the Task Force on Climate-related Financial Disclosures (TCFD). The commentary finishes with many suggestions for future research on this topic, including fact-finding reports, forward-looking analyses and evaluations of stakeholder choices. We are sure that AAR readers will appreciate the three appendices provided by the AASB. They include the FRC/AASB/AUASB Position Statement on Extended External Reporting and Assurance, the AASB Position Statement on Extended External Reporting Framework from March 2022, and an AASB Project insights Report on Developing Sustainability-related Financial Reporting Standards in Australia.

作为编辑，我们很自豪能够为本期《澳大利亚会计评论》（2022 年的第三期）编写论文。我们收录了五篇研究论文、一篇评论论文以及一篇评论和观点论文。

综述论文周（2022）为本期第二篇。该研究团队为AAR读者提供有关气候相关信息和其他可持续性信息的档案研究论文的文献综述。对于从业者来说，对这些热门话题的研究结果进行总结，现在摄取以进行更明智的对话，并在将来出现问题时返回是有帮助的。这有助于学者了解当前文献，为教学和未来研究提供信息。

评论和观点论文，Chua 等人。( 2022 )，是本期的最后一篇论文。基于 2022 年 3 月的首届澳大利亚会计准则委员会 (AASB) 对话（AASB 对话系列的一部分），本评论概述了 AASB 迄今为止在澳大利亚气候相关财务披露方面的进展，并叙述了专家研究人员和从业人员对气候相关财务信息披露工作组 (TCFD) 工作的实施情况。评论结束时对这个主题的未来研究提出了许多建议，包括实况调查报告、前瞻性分析和对利益相关者选择的评估。我们确信AAR读者将欣赏 AASB 提供的三个附录。其中包括 FRC/AASB/AUASB 关于扩展外部报告和鉴证的立场声明、AASB 2022 年 3 月关于扩展外部报告框架的立场声明，以及 AASB 项目洞察报告关于在澳大利亚制定与可持续发展相关的财务报告标准。