Australian ESG documentation
Practical guides to Australia’s climate and ESG reporting requirements
Australia now has a mandatory climate-related financial disclosure regime under the Corporations Act, with AASB S2 providing the detailed disclosure standard and ASIC supervising lodgement, relief, and administration.
The guides below focus on the obligations and operating issues most relevant to Australian reporting teams: climate disclosures, emissions evidence, lodgement, assurance preparation, modern slavery governance, and substantiation of sustainability claims.
Who is in scope under Chapter 2M, how the phased start dates work, and what Australia now requires
How the Australian standards fit together, what is voluntary versus mandatory, and the main implementation aspects
How National Greenhouse and Energy Reporting interacts with climate disclosure data and controls
ASIC lodgement timing, auditor reporting, and assurance-readiness expectations
How climate reporting, supplier-risk governance, and modern slavery processes can be operated together
How to support sustainability statements with evidence, definitions, and reviewable controls