ARTICLE · 08 MARCH 2004

How Will CLERP 9 Impact Companies and Corporate Environmental Reporting?

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Traditionally Australian companies were not subject to mandatory reporting requirements in terms of their environmental performance.

AustraliaEnvironment

By John Taberner and Emily Sunman

What corporate environmental reporting requirements currently exist?

Traditionally Australian companies were not subject to mandatory reporting requirements in terms of their environmental performance. However, mandatory public environmental reporting became a reality after the entry into force of section 299(1)(f) of the Corporations Act on 1 July 1998.

Section 299(1)(f) provides that a director's report for a financial year must, if the entity's operations are subject to particular and significant environmental regulation, provide 'details of the entity's performance in relation to environmental regulation'.

Although discussions have occurred in the past about the removal of section 299(1)(f) from the Corporations Act, the section continues to remain unamended and in force.

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