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ASIC releases sustainability reporting regulatory guide
Sustainability Reporting Alert | SRA 2025-2 ASIC releases sustainability reporting regulatory guide
The purpose of this Alert is to draw attention to Regulatory Guide RG 280 Sustainability reporting (RG 280 or regulatory guide), published by the Australian Securities and Investment Commission (ASIC) on 31 March 2025.
Andrew Rigele
Samantha Sing Key
| 25 min read | 15 Apr 2025
Australia releases draft Sustainability Reporting Standards
Insight Australia releases draft Sustainability Reporting Standards
The Australian Accounting Standards Board (AASB) has released the exposure drafts of three proposed Australian Sustainability Reporting Standards: [Draft] ASRS 1 General Requirements for Disclosure of Sustainability-related Financial Information; [Draft] ASRS 2 Climate-related Disclosures, and [Draft] ASRS 101 References in Australian Sustainability Reporting Standards.
John Askham
Andrew Rigele
Samantha Sing Key
| 11 min read | 26 Oct 2023
The role of social responsibility and governance in shaping the future of clubs
Insight The role of social responsibility and governance in shaping the future of clubs
We recently sat down with NSW Club leaders to discuss Environmental, Social, and Governance (ESG) considerations on the Club industry in the short to medium term. The International Sustainability Standards Board (ISSB) has now released their standard on Sustainability, and Treasury has sent a draft policy on how the standards will be adopted in Australia. Although there is no set guidance at this stage, it is most likely Clubs will need to adopt this standard in FY26.
Peter Woodley
Katherine Shamai
Neil Jeans
Andrew Rigele
| 5 min read | 30 Jun 2023
Carbon tariffs on emissions-intensive imports to nurture domestic manufacturing
Insight Carbon tariffs on emissions-intensive imports to nurture domestic manufacturing
Tariffs on emissions-intensive imports are expected to be introduced to adhere to the Government’s proposed emission targets. Climate Change and Energy Minister Chris Bowen put forward a proposal to enforce pollution caps on the country’s 215 biggest emitters, with the view to reduce their greenhouse output by 5 per cent a year until 2030. There’s no doubt that these emission targets are aggressive – but with penalties in place if organisations don’t comply, we expect to see a positive impact on the adoption of sustainable practices across businesses, manufacturing processes and along the supply chain.
Richard Nutt
Andrew Rigele
| 3 min read | 24 Jan 2023
Financial reporting thresholds doubled for ‘large’ proprietary companies
Client Alert Financial reporting thresholds doubled for ‘large’ proprietary companies
Financial reporting thresholds for ‘large’ proprietary companies have been doubled following a recent Australian legislative change which is effective for financial years commencing on or after 1 July 2019.
Andrew Rigele
Andrew Rigele
| 3 min read | 29 May 2019