RG 280 Sustainability reporting
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 91AVs, 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.