a snapshot of local reguation
Australian Climate Related Financial Disclosure
International Sustainability Standards Board (ISSB) informed regulation is coming in Australia likely commending FY 2024/2025. Read more here
New Zealand Climate Related Financial Disclosures
Reporting is now mandatory for large finance and insurance organisations, commenced January 2023. Read more here
Australian GHG Safeguard Mechanism Reform
Reform of the GHG Emitters Policy is underway with consultation closing in February 2023.
Gender Pay Gap Reporting
Gender Pay Gap reporting will be starting in 2024 for all organisations with greater than 100 employees
Modern Slavery Act
Requires some entities to report on the risks of modern slavery in their operations, supply chains and actions to address those risks.
a snapshot of global regulation
IFRS Sustainability Reporting Standards
These new international sustainability and financial standards will be released in 2023, overseen by the International Sustainability Standards Board (ISSB)
From the IFRS (International Financial Reporting Standards) website:
The new standards will "evolve from the currently fragmented ESG disclosure landscape, that lacks connectivity and has conflicting concepts, to a truly global common language of sustainability-related financial disclosures..."
EU Corporate Sustainability Reporting Directive (CSRD)
Commenced January 2023