Educational modules
ASIC has partnered with the Australian Accounting Standards Board (AASB), the University of Technology Sydney and educational design agency Studio 3 Learning to develop educational modules to help you understand and apply the foundational concepts behind the sustainability reporting requirements in the Corporations Act 2001.
The introduction of sustainability reporting requirements in the Corporations Act 2001 marks a significant development in Australian corporate reporting. The requirements aim to improve the quality, consistency and comparability of climate‑related disclosures to support informed decision‑making. While they apply directly to large Australian reporting entities that must prepare sustainability reports alongside their annual financial reports, they will also affect a wide range of stakeholders who engage with those entities.
The Corporations Act sets out core disclosure requirements covering governance, strategy, risk management, and metrics and targets to help users understand climate‑related risks and opportunities. These educational modules support foundational learning across the emerging climate‑reporting ecosystem and play an important role in the development of high‑quality climate‑related disclosures in Australia.
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