Regulatory Alerts2025-10-01 | RG-280RG 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.
Issued 31 March 2025
This guide is for entities required to prepare a sustainability report under Ch 2M of the Corporations Act (reporting entities). This may include companies (including registered corporations under the National Greenhouse and Energy Reporting Act 2007 ), registered schemes, registrable superannuation entities and retail corporate collective investment vehicles.
It explains how ASIC will exercise specific powers under legislation (primarily the Corporations Act), how ASIC interprets the law and the principles underlying ASIC’s approach. It also provides practical guidance to entities about complying with their sustainability reporting obligations.
Reporting entities may ask for information from entities within their value chain, including small businesses and farmers. These entities should refer to ASIC’s website about sustainability reporting and what it means for them.
Download the guide (PDF 811 KB)