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SUSTAINABILITY REGULATION

Locally and globally, sustainability regulatory change is happening at an every increasing pace. Staying ahead of the changes that will impact your sector is essential. 

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

Evolving standards landscape

Audit Board visual explanation on the evolving sustainability standards landscape 


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