Value Accounts Sustainability Report

Value Accounts Holdings Limited is the same entity featured in the Value Accounts, the illustrative financial statements based on AASB Accounting Standards. The group's structure, operations, and financial performance remain consistent between this sustainability report and the financial statements.

This document isn't a full sustainability report—it focuses on specific areas and selected disclosure requirements under ASRS. For this example, only one risk each for environmental, social, and governance areas is included. Other sustainability-related risks and opportunities may exist for Value Accounts Holdings Limited that would require disclosure, but are not covered here.

The illustrated disclosures are not the only way to apply the requirements.

In Australia, entities in scope of the mandatory reporting requirements are only required to make disclosures related to climate-related risks and opportunities. Therefore, some disclosures in this publication are not mandatory (i.e., those related to sustainability risks beyond climate). However, Australian entities can choose to voluntarily report on broader sustainability risks and opportunities. The publication distinguishes between mandatory and voluntary disclosures, highlighting those required under AASB S1 versus AASB S2.

This illustrative sustainability report marks Value Accounts Holdings Limited’s first year of reporting under ASRS, during which several transition reliefs are available. This publication also highlights these transition reliefs and the disclosures that may be exempted in Year 1 if the relevant transition relief is applied.