2025-10-01 | RG-280

RG 280 Sustainability reporting

The Australian Securities and Investments Commission issued Regulatory Guide 280 to provide practical guidance for entities required to prepare sustainability reports under Chapter 2M of the Corporations Act. The document explains how ASIC exercises its legislative powers, interprets relevant laws, and outlines the principles underlying its supervisory approach to sustainability reporting compliance. It also directs entities within the value chain, such as small businesses and farmers, to ASIC’s website for information regarding their specific obligations.

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Australia

Australian Securities and Investments Commission

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