ASIC has issued new guidance to assist stakeholders in
complying with their climate risk disclosure obligations. These new
updates supplement ASIC's existing, high-level,
principles-based regulatory disclosure guidance.
In issuing this guidance, ASIC continues to build on its
momentum in the area of meaningful climate risk disclosure by
Australian listed companies1.
ASIC's climate risk updates amend the following
publications:
- Regulatory Guide 228 (REG 228): Prospectus: Effective
disclosure for retail investors
- Regulatory Guide 247 (REG 247): Effective disclosure in an
operating and financial review
- Information Sheet 203 (INFO 203): Impairment of
non-financial assets: Materials for directors
