How and when to lodge your sustainability report?

Section 319 provides that entities required to prepare a sustainability report under Ch 2M of the Corporations Act 2001 (Corporations Act) must lodge the report with ASIC, with the entity’s financial report and directors report, as part of the annual reports.

When sustainability reports must be lodged

Reporting entities must lodge their annual reports with ASIC:

within three months after the end of the financial year for a disclosing entity, registered scheme or RSE; and
within four months after the end of the financial year for other entities.

For relevant reporting entities with a financial year that ends on 31 December 2025, the first sustainability reports will need to be lodged by:

31 March 2026 for disclosing entities; and
30 April 2026 for other entities.

For relevant reporting entities with a financial year that ends on 30 June 2025, the first sustainability reports will need to be lodged by:

30 September 2026 for disclosing entities; and
31 October 2026 for other entities.

If a sustainability report is amended after lodgement with ASIC, the amended report must be lodged with ASIC within 14 days after the amendment.

For more information on timing of commencement of sustainability reporting obligations, see Who must prepare a sustainability report?

How to lodge sustainability reports

This page will be updated in due course with details on how to lodge sustainability reports with ASIC.

For more information on lodging financial reports, see Information sheet 31 Lodgement of financial reports (INFO 31).

Providing sustainability reports to members and others

Where an entity is required to provide a copy of its financial report for a financial year to members, it must also provide a copy of the sustainability report to members.

Where a concise report is provided to members, the concise report must contain the full sustainability report.

If an entity is required to prepare a sustainability report for a financial year but is not required to provide the sustainability report to members, the entity must make the sustainability report publicly available on its website from the day the report is lodged with ASIC.

The following sections set out the lodgement and member reporting requirements for types of entities required to prepare sustainability reports.

Disclosing entities

A disclosing entity that is not foreign incorporated or formed outside Australia must include its sustainability report with its annual financial reports, which must be:

lodged with ASIC within three months of the financial year end; and
sent to members by the earlier of four months after the financial year end or 21 days before the next AGM (three months if a registered scheme).

For more information on reporting obligations of disclosing entities, see Reporting obligations for disclosing entities.

Public companies

A public company that is not a disclosing entity or a company limited by guarantee must include its sustainability report with its annual financial reports, which must be:

lodged with ASIC within four months of the financial year end; and
sent to members by the earlier of four months after the financial year end or 21 days before the next AGM.

For more information on reporting obligations of public companies, see Reporting obligations for public companies.

Registrable superannuation entities (RSEs)

An RSE must include its sustainability report with its annual financial reports, which must be:

lodged with ASIC within three months of the financial year end; and
made available to a concerned person (i.e. a person who is or was a member of the RSE within the preceding 12 months, or is a beneficiary of the RSE) upon written request.

RSEs must also make their sustainability report publicly available on their website on and after the day on which the report is lodged with ASIC.

Registered schemes

A registered scheme (that is not a disclosing entity) must include its sustainability report with its annual financial reports, which must be lodged with ASIC and sent to members within three months of the financial year end.

For more information on reporting obligations of registered schemes, see Reporting obligations for registered schemes.

Retail CCIVs

A retail CCIV must include its sustainability report with its annual financial reports for each sub-fund, which must be lodged with ASIC and sent to members within three months of the financial year end.

For more information on reporting obligations of CCIVs, see Corporate collective investment vehicles.

Disclosure for prospectuses and PDSs

The prospectus for continuously quoted securities or a product disclosure statement (PDS) relating to managed investment products that are ED securities (as defined in s111AD) must include, or be accompanied by, a copy of the entity’s most recent sustainability report lodged with ASIC or inform investors of their right to obtain a copy of the report.

An offer information statement for the issue of a body’s securities must include a copy of the most recent sustainability report prepared by the body.

A PDS for a continuously quoted security (other than a security of a notified foreign passport fund) is not required to include information already included in the most recent sustainability report lodged with ASIC by the product issuer.