Australian Update
ASIC Publishes Regulatory Guidance for New Sustainability
Reporting Requirements
On 31 March 2025, the Australian Securities and Investments
Commission (ASIC) published its Regulatory Guide 280
Sustainability Reporting (
RG280) following the introduction of Australia's first
climate-related financial disclosure regime and comprehensive
public consultation with various stakeholders.
The new disclosure regime requires the preparation of a
sustainability report containing climate-related financial
information under Chapter 2M of the Corporations Act 2001
(Cth) (Corporations Act). RG280 provides practical guidance for
companies, registered schemes, registrable superannuation entities,
and retail corporate collective investment vehicles who are
required to prepare these new sustainability reports.