Purpose
Use Form 398 for lodgement of the sustainability report and auditor’s report on the sustainability report. This form is lodged by companies, including companies that are disclosing entities. ASIC uses Form 398 as the basis for recording a company’s appointed sustainability report auditor.
For lodgement of the annual financial report, directors’ report and auditor’s report on the financial report, you must use Form 388 Copy of financial statements and reports.
Listed companies that are relying on ASIC Corporations (Electronic Lodgment of Financial and Sustainability reports) Instrument 2016/181 do not have to use this form. These entities can lodge their annual reports (or documents that form part of their annual reporting) electronically with the relevant market operator without lodging them separately with ASIC.
Documents to be provided
Use Form 398 to lodge any of the following documents with ASIC:
- the sustainability report and auditor’s report on the sustainability report
- if the entity prepares an annual report containing its broader suite of annual reporting documents i.e. the annual financial report, directors' report, sustainability report and accompanying auditors' report–that annual report. The annual report must be included as an attachment and lodged using both Form 398 and Form 388
- a sustainability report prepared as a condition of, or to obtain the benefit of, an exemption granted by ASIC under sections 340 or 341 of the Corporations Act, along with the accompanying auditor’s report (see section 342C of the Corporations Act), or
- a voluntary sustainability report prepared under the Corporations Act, along with the accompanying auditors' report (see s1707DA of the Corporations Act).
How to lodge this form
Lodge online
You can complete and lodge the form online in the relevant portal.
Auditor portal Company officeholder portal Registered agent portal
Lodge by post
Not applicable.