Does the new standard adequately address the needs of all stakeholders? If not, which stakeholders are potentially overlooked? How are Australian accounting regulators working to adopt this new standard? What challenges are they facing in this process? To what extent does adopting ISSB sustainability standards enhance transparency and accountability in Australian companies?" What are the potential limitations of the new ISSB standard for sustainability and climate change risk disclosure, and how might these impact its effectiveness and adoption in Australia? provide objective on provided