ASIC and the Australian Accounting Standards Board (AASB) are hosting a series of free online webinars to support entities in better understanding the core concepts underpinning the sustainability reporting requirements.

Building a strong understanding of the fundamental concepts behind the sustainability reporting requirements is essential to complying with them.

The three webinars are designed as introductory and foundational content and are well-suited to smaller and mid-size companies who are planning or are in the capacity building stage of their climate-related financial disclosures.

The content may also be of interest to existing or prospective reporting entities or to directors and other stakeholders, including advisers, employees and creditors of reporting entities.

Sustainability reporting requirements will apply to entities in phases, with many companies due to report for the first time after 1 July 2026.

Each webinar will include presentations delivered by the University of Technology Sydney (UTS) on various sustainability reporting topics (details below), followed by a short Q&A session with ASIC and UTS.

ASIC has also released eight interactive e-learning modules on the foundational concepts behind the sustainability reporting requirements.

Webinar sessions available

Webinar 1

The first webinar will be held on Tuesday 16 June 2026 from 12-1pm AEST. The webinar will cover:

• Introduction to climate science: The greenhouse effect, how human activities have contributed to global warming, international frameworks and agreements, the carbon budget, and climate adaptation and mitigation.
• Climate-related physical risks: Climate change risk and impact, acute and chronic physical risk, global risk transmission and a case study.

Webinar 2

The second webinar will be held on Thursday 25 June 2026 from 12-1pm AEST. The webinar will cover:

• Climate-related transition risks: Main categories of transition risk, case studies, key national, state, territory and international climate commitments.
• Climate-related opportunities: Types of opportunities and why they matter, case study.

Webinar 3

The third webinar will be held on Tuesday 30 June 2026 from 12-1pm AEST. The webinar will cover:

• Greenhouse gas emissions accounting: Scope 1, 2 and 3 emissions overview and calculations, the Greenhouse Gas Protocol and financed emissions.
• Scenario analysis: Introduction to scenario analysis and key resources.
• Management of climate-related risks and opportunities: Climate-related governance and risk management.

Register now to attend

Background

The sustainability reporting requirements are new for Australia and impose new obligations on directors and reporting entities but can also affect small and medium-sized companies that support reporting entities.

ASIC has partnered with the AASB to develop eight educational modules on sustainability reporting:

• Module 1: Corporations Act and climate-related disclosure requirements
• Module 2: Introduction to climate change
• Module 3: Climate-related physical risks
• Module 4: Climate-related transition risks
• Module 5: Climate-related opportunities
• Module 6: Emissions accounting
• Module 7: Scenario analysis
• Module 8: Governance and risk management

ASIC is focused on supporting industry implementation of the sustainability reporting requirements through engagement, guidance and capacity building. ASIC will be pragmatic and proportionate in its approach to supervision and enforcement as the new requirements are phased in and as industry adjusts to the requirements.

Other resources

For more information, refer to ASIC’s Regulatory Guide 280 Sustainability reporting (RG 280), educational modules on sustainability reporting and article on what small businesses need to know. These are intended to help reporting entities understand whether they are required to prepare a sustainability report, and when those reporting obligations apply.

Refer to the AASB’s Australian Sustainability Reporting Standards webpage to access the standards, and refer to AASB S2 Knowledge Hub to access educational materials on AASB S2 Climate-related Disclosures.

For information about the sustainability assurance standard, refer to the Australian Auditing and Assurance Standards Board’s (AUASB) Sustainability Assurance webpage and to access educational materials, refer to AUASB’s Sustainability Assurance Educational Materials.

ASIC is Australia’s corporate, markets and financial services regulator.