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by
AnhNguyen
- 2024年11月14日
Australia’s new sustainability reporting requirements will bring climate-related disclosures into focus for large and medium-sized companies, as mandated by the recent Treasury Laws Amendment Act. Starting in 2025, large firms must report on climate risks and greenhouse gas emissions across their entire value chain. Smaller firms will join these requirements in a phased rollout through 2027.
The Australian Securities and Investments Commission (ASIC) introduced a draft guide, “Regulatory Guide 000 Sustainability Reporting,” to assist companies in meeting these new obligations. ASIC Commissioner Kate O’Rourke emphasized that the regulator will enforce the guidelines with a “pragmatic and proportionate approach,” particularly during an initial transition period as companies develop their reporting capabilities.
The requirements include Scope 3 emissions disclosures—those from indirect activities across a company’s value chain—with an additional year granted for companies to comply. The guidelines also outline record-keeping expectations, directors’ duties, and the disclosure of sustainability-related financial information beyond the standard sustainability report.
ASIC has launched a consultation period, open until December 19, 2024, seeking feedback on compliance costs, competitive impacts, and potential challenges associated with the new rules. The draft report invites alternative approaches and encourages input to help shape an effective sustainability reporting framework.
This new regulation reflects Australia’s commitment to integrating ESG practices and enhancing transparency in corporate climate action. Through rigorous yet adaptable reporting guidelines, the country aims to align with international sustainability standards and promote a carbon neutral strategy among businesses.
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