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Australia’s 2035 emissions reduction target and path to net zero

Sustainability Reporting Alert | SRA 2025-4

The purpose of this Alert is to draw attention to the Prime Minister’s announcement of Australia’s new 2035 greenhouse gas emissions reduction target and path to net zero by 2050. The new target was announced on 18 September 2025. The new target follows the independent advice of the Climate Change Authority and is supported by the release of a comprehensive Net Zero Plan, along with 6 sectoral decarbonisation plans.

Samantha Sing Key
| 9 min read | 26 Sep 2025

Australia’s National Climate Risk Assessment and National Adaptation Plan

Sustainability Reporting Alert | SRA 2025-3

The purpose of this Alert is to draw attention to the National Climate Risk Assessment report (or NCRA), delivered by the Australian Climate Service on 15 September 2025.

Samantha Sing Key
| 13 min read | 26 Sep 2025

ASIC releases sustainability reporting regulatory guide

Sustainability Reporting Alert | SRA 2025-2

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

ISSB proposes amendments to GHG emissions disclosure requirements

Sustainability Reporting Alert | SRA 2025-1

The purpose of this Alert is to draw attention to the recent decisions of the International Sustainability Standards Board (ISSB) on 29 January 2025 to propose amendments to IFRS S2 Climate-related Disclosures.

Owen Carew
Samantha Sing Key
| 8 min read | 20 Feb 2025

ASIC releases draft regulatory guidance for sustainability reporting

Sustainability Reporting Alert | SRA 2024-4

The purpose of this Alert is to draw attention to the Consultation Paper CP 380 Sustainability reporting (consultation paper) and accompanying draft regulatory guide RG 000 Sustainability reporting (draft regulatory guidance) published by the Australian Securities and Investment Commission (ASIC) on 7 November 2024.

Owen Carew
Samantha Sing Key
| 19 min read | 20 Nov 2024

Looking ahead to the final Australian Sustainability Reporting Standards

Sustainability Reporting Alert | SRA 2024-3

Following recent decisions made at the Australian Accounting Standards Board (AASB) meetings, we now have a very clear sense of what the final Australian Sustainability Reporting Standards (ASRS) will look like.

Owen Carew
Samantha Sing Key
| 10 min read | 26 Jul 2024

Climate-related financial disclosure: exposure draft legislation

Sustainability Reporting Alert | SRA 2024-2

The purpose of this Alert is to draw attention to the Climate-related financial disclosure: exposure draft legislation consultation (Draft Legislation) published by the Australian Treasury on 12 January 2024. This draft legislation follows Treasury’s second consultation paper on the subject (June 2023).

Owen Carew
Samantha Sing Key
| 13 min read | 18 Jan 2024

Australian Sustainability Reporting Standards Exposure Draft ED SR1

Sustainability Reporting Alert | SRA 2024-1

The purpose of this Alert is to draw attention to the Australian Sustainability Reporting Exposure Draft ED SR1 (“ASRS Exposure Draft”) published by the Australian Accounting Standards Board (AASB) in October 2023.

Owen Carew
Samantha Sing Key
| 14 min read | 18 Jan 2024
Merilyn Gwan
Partner & Head of National Assurance...
Sydney  Office
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Owen Carew
Partner
Melbourne  Office
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Samantha Sing Key
Partner
Sydney  Office
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