Unpacking Australian Sustainability Reporting

Recent updates to the guidebook include:

• Section 1 is focused on the legislative requirements of sustainability reporting under the Corporations Act.
  • The updated guide includes clarification regarding legal liability transitional provisions, the extension of modified liability settings for certain voluntary sustainability reports, and sustainability records.
  • There is an updated section covering the timeline and requirements of the Australian Sustainability Assurance Standards (ASSA) issued by the AUASB on 28 January 2025.
  • The updated guide includes additional FAQs considering ASIC relief and directors’ duties.
• Section 2 is focused on the disclosure requirements of the new standard AASB S2 Climate-related Disclosures.
  • The updated guide includes an additional FAQ considering materiality.
• Section 3 outlines suggested steps to prepare for sustainability reporting, using an illustrative example company.

_{*Terms & Conditions: This guidebook is subject to change and will be updated to reflect new legislation and associated disclosure requirements. Please refer back to this page to ensure you have the most recent version. This guidebook was last updated on 27 July 2026.}