Climate related reporting is now front and centre. The first mandatory requirements under AASB S2 Climate-related Financial Disclosures apply to Group 1 entities with a 31 December 2025 balance date, with Groups 2 and 3 to follow shortly.
The corporate reporting framework is largely in place – legislation, effective dates, application, sustainability standards, ethical requirements, and assurance expectations. At the same time, state and territory governments are developing their own disclosure obligations, and regulators and other bodies continue to release additional guidance.
This session brings you right up to date, highlighting:
- Recap the architecture of the climate reporting regime
- Lessons from early reporting practices and recent developments
- Guidance provided on transitioning to climate-related disclosures
- Greenwashing risks and regulatory expectations
- Preparation of your first climate-related disclosures report
- ASIC’s latest FAQs providing guidance on reviewing and auditing sustainability reports under the Corporations Act 2001, and
- Update on revisions to ethical and assurance standards.
