For preparers of sustainability reports

This section contains information for preparers of sustainability reports.  

It summarises the sustainability reporting requirements and provides an overview of ASIC’s powers under the Corporations Act to grant relief from the sustainability reporting requirements. 

• Who must prepare a sustainability report? – Explains which entities must prepare a sustainability report 
• What your sustainability report should contain? – Explains what information must be disclosed in a sustainability report
• How and when to lodge your sustainability report? – Explains how and when a sustainability report must be lodged with ASIC and made available to members and others
• Relief from sustainability reporting requirements – Overview of ASIC’s relief powers, and how to apply for relief from the sustainability reporting requirements
• Modified liability settings – Overview of modified liability settings during the transitional period for the sustainability reporting regime