ASIC issues sustainability reporting regulatory guide

ASIC has published a regulatory guide on sustainability reporting following an extensive public consultation with stakeholders.

Regulatory Guide 280 Sustainability reporting (RG 280) provides guidance for entities that are required to prepare a sustainability report containing climate-related financial information under Chapter 2M of the Corporations Act 2001. This may include companies, registered schemes, registrable superannuation entities, and retail corporate collective investment vehicles.