On 15 December 2025, the Australian Securities and Investments Commission (ASIC) published an announcement releasing the first sustainability reporting educational modules to assist smaller companies and report preparers in understanding and applying the foundational concepts behind the new sustainability reporting requirements.
Educational modules
ASIC, in partnership with the Australian Accounting Standards Board (
On 16 September 2025, the Australian Securities and Investments Commission (ASIC) issued frequently asked questions (FAQs) on the review and auditing requirements for sustainability reports under the Corporations Act 2001 (Corporations Act).
Background
Entities are required to prepare a sustainability report if they are required to prepare an annual
In this latest episode of Global Regulation Tomorrow Plus Elisa de Wit, Vittorio Casamento and Simon Lovegrove explore the carbon market generally and then discuss the Australian financial services regime for carbon credits and when to apply for an AFS licence.
Listen to the podcast here.