Next steps and further resources
The Australian Securities and Investments Commission (ASIC) and the Australian Accounting Standards Board (AASB), in partnership with the University of Technology Sydney and Studio 3 Learning, have developed these educational materials covering introductory content on climate change, climate-related risks and opportunities, emissions accounting, scenario analysis, and governance and risk management. Building a strong understanding of these foundational concepts can support entities in complying with the sustainability reporting requirements in the Corporations Act 2001 (Corporations Act).
Where to next?
Completing the educational modules is an important first step in understanding the foundational concepts behind the sustainability reporting requirements in the Corporations Act, but this isn’t the end of the process. So where do you go to from here?
As you continue to build your knowledge and, where relevant, prepare for sustainability reporting, the resources below can help you take the next steps and understand specific topics in more detail.
ASIC resources
ASIC has published Regulatory Guide 280 Sustainability reporting (RG 280) for entities that must prepare a sustainability report. It provides practical guidance about the sustainability reporting requirements, including who must prepare a sustainability report, what the sustainability report should include, ASIC’s role in administering the sustainability reporting requirements, and how ASIC interprets the law. Importantly, the educational materials do not replace RG 280 (or the laws or sustainability reporting standards). Instead, the materials are designed to support understanding of the foundational concepts behind sustainability reporting, to help entities interpret the sustainability reporting requirements and prepare for compliance.
ASIC has published other resources to help with sustainability reporting, including:
- Sustainability reporting
- FAQs: Review or audit of sustainability reports
- Sustainability reporting for small business
- Early observations on sustainability reporting ahead of 30 June 2026
We encourage you to continue checking the ASIC website for further resources that are published over time.
You can also subscribe to our Reporting and Audit Update newsletter for updates about regulatory developments in financial and sustainability reporting and audit: Subscribe | ASIC.
AASB resources
The AASB has a range of useful resources available to help you get started with understanding the technical requirements of AASB S2 Climate-related Disclosures (AASB S2) and the Australian Sustainability Reporting Standards. You can access these resources here:
- An Overview of Australian Sustainability Reporting Standards
- AASB Standards Portal: Australian Sustainability Reporting Standards (AASB S1 and AASB S2)
- AASB S2 Knowledge Hub - Featuring AASB S2 Guidance, FAQs and additional resources: AASB S2 Knowledge Hub
If you would like to stay in the loop about new educational materials and guidance published by the AASB, you can sign up to their sustainability newsletter through this link: Sustainability FYI.
AUASB resources
The Auditing and Assurance Standards Board (AUASB) has prepared a suite of implementation, guidance and education materials to assist with preparing for assurance over information in sustainability reports under the Corporations Act. You can access these resources here: Sustainability Assurance.
Other useful resources
There is a wide range of other publicly available resources that you may find useful as you prepare for, and commence, reporting under the sustainability reporting requirements. These include:
- Australian Climate Service (ACS)
- ACS National Climate Risk Assessment
- Clean Energy Regulator: Promoting biodiversity, emissions reduction and renewable energy uptake
- Commonwealth of Australia, Climate-related transition planning – Voluntary Guidance
- CSIRO/BOM State of the Climate
- Department of Climate Change, Energy, the Environment and Water (DCCEEW)
- DCCEEW National Adaptation Plan
- DCCEEW National Greenhouse Accounts Factors
- DCCEEW National Climate Scenario Guidance
- Greenhouse Gas Protocol
- Intergovernmental Panel on Climate Change (IPCC)
- United Nations Framework Convention on Climate Change (UNFCCC)
Need help with terminology?
If you are unfamiliar with any of the terms used in the educational materials, consult our key terms glossary. It will help you better understand these concepts and explain them to your stakeholders.
Sustainability reporting – Educational modules key terms (PDF 152 KB)
Keep building your knowledge
Sustainability reporting is an evolving area. Building capability takes time, and you may need to draw on different sources of information and expertise as your understanding develops. We encourage you to use these materials as a reference and to explore the resources above as you take your next steps.
These materials are current as of November 2025.
Important notice
These learning materials are designed to support understanding of foundational concepts relating to climate-related financial disclosures. These learning materials do not constitute application or regulatory guidance for the preparation of climate-related financial disclosures and are not intended to represent legal or professional advice. We encourage you to seek your own professional advice to find out how the Corporations Act and other relevant laws may apply to you and your circumstances, as it is your responsibility to determine your obligations and comply with them.