From asic.gov.au: ASIC has published Regulatory Guide 280 on sustainability reporting, which provides guidance for entities required to prepare sustainability reports under the Corporations Act 2001.

The guide, developed after extensive stakeholder consultation, covers reporting requirements, content, and ASIC’s approach to supervision and enforcement.

The sustainability reporting requirements are being phased in over three years, starting with the first cohort required to submit reports for financial years beginning on or after January 1, 2025.