ASIC has released a series of sustainability reporting videos, completing the package of educational materials to help companies understand foundational concepts behind the sustainability reporting requirements.
ASIC partnered with the Australian Accounting Standards Board (AASB), the University of Technology Sydney (UTS) and educational design agency Studio 3 Learning to deliver the eight videos.
These summarise the content presented in the eight educational modules on sustainability reporting and are accessible on ASIC’s educational modules webpage:
- 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
The videos cover the same key topics presented in ASIC’s sustainability reporting in-person workshops and virtual webinars, in response to strong interest from attendees seeking to access that content on demand.
The videos allow users to revisit the webinar content at a time that suits them and can be used alongside the more detailed online learning modules and other ASIC guidance.
ASIC recommends that Group 2 and 3 entities begin building their capability and preparing for sustainability reporting early.
Background
The sustainability reporting requirements are new for Australia and impose new disclosure obligations on large businesses and financial institutions.
ASIC is helping businesses prepare for the new sustainability reporting requirements by providing practical educational resources that support compliance and help keep implementation costs down.
We will continue to be pragmatic and proportionate in our approach to supervision and enforcement as the requirements are phased in.
Other resources
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 help reporting entities understand whether they are required to prepare a sustainability report, and when those reporting obligations apply.
We released our early observations on the first sustainability reports lodged earlier this year: ASIC issues early observations on sustainability reporting ahead of 30 June 2026.
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, see AUASB’s Sustainability Assurance Educational Materials.
ASIC is Australia’s corporate, markets and financial services regulator.