Participant Information Statement

What is this study about?

We are conducting a research study about the preparedness of Australian entities and their assurance providers for the mandatory climate-related reporting and assurance requirements in Australia.

Participation is optional.

The study is being carried out by the following researchers:

Associate Professor Shan Zhou at the University of Sydney; Professor Roger Simnett at Deakin University; Dr Jean You at the Australian National University and Ms Shirley (Yi) She at the University of Sydney.

This study is being funded by the University of Sydney Business School, Australian Accounting Standards Board (AASB), Auditing and Assurance Standards Board (AUASB) and Chartered Accountants Australia and New Zealand (CA ANZ).

Who can take part in the study?

We are seeking participants that have been or are expected to be involved with voluntary or mandatory climate-related reporting and assurance practices.

What will the study involve for me?

If you decide to take part in this study, you will be asked to complete an online survey. The estimated time commitment is 15 to 20 minutes in total.

Can I withdraw once I have started?

Being in this study is completely voluntary and you do not have to take part.

Your decision will not affect your current or future relationship with the researchers or anyone else at the University of Sydney.

We do not anticipate your decision will affect your relationship with Deakin University, Australian National University, AASB, AUASB and CA ANZ.

By submitting your survey, you are consenting to take part in the study. If you decide to take part in the study and then change your mind, you can withdraw any time before submitting by exiting the survey.

Are there any risks or costs?

Aside from giving up your time, we do not expect that there will be any risks or costs associated with taking part in this study.

Are there any benefits?

You will not receive any direct benefits from being in the study. However, the research findings from this study will support Australian entities and their assurance providers in preparing for mandatory climate-related financial disclosures and assurance requirements.

What will happen to information that is collected?

By providing your consent, you are agreeing to us collecting information from or about you for the purposes of this study.

Any identifiable information you provide us will be stored securely and will only be disclosed with your permission unless we are required by law to release information.

We plan to publish the study findings.

You will not be individually identifiable in these publications. All data will be anonymized and that data access to the data is restricted to members of the research team.

Will I be told the results of the study?

You have the right to hear the results of this study. You can indicate your interest in receiving feedback of this study by checking a tick box in the online survey This feedback will be provided as a plain language summary.

What if I would like more information?

For any questions or further discussions, please contact Associate Professor Shan Zhou at shan.zhou@sydney.edu.au.

What if I have a complaint or any concerns?

The ethical aspects of this study have been approved by the Human Research Ethics Committee (HREC) of The University of Sydney [ethics identifier: 2025/HE001144 ] according to the National Statement on Ethical Conduct in Human Research.

If you have any concerns about the study procedures or would like to make a complaint to someone not involved in the study, please contact the University’s Human Ethics Manager (human.ethics@sydney.edu.au or +61 2 8627 8176).