RG 280 Sustainability reporting
Issued 31 March 2025
This guide is for entities required to prepare a sustainability report under Ch鈥�2M of the Corporations Act (reporting entities). This may include companies (including registered corporations under the聽National Greenhouse and Energy Reporting Act 2007), registered schemes, registrable superannuation entities and retail corporate collective investment vehicles.
It explains how ob体育 will exercise specific powers under legislation (primarily the Corporations Act), how ob体育 interprets the law and the principles underlying ob体育鈥檚 approach. It also provides practical guidance to entities about complying with their sustainability reporting obligations.
Reporting entities may ask for information from entities within their value chain, including small businesses and farmers. These entities should refer to ob体育鈥檚 website about sustainability reporting and what it means for them.