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Release of Treasury’s final consultation on climate-related financial disclosure

Draft legislation illustrate the expectation of increased transparency among Australian reporters.

Treasury has released its third and final consultation on mandatory climate reporting, including an exposure draft of legislation to be tabled to Parliament.

The proposals are largely consistent with previous consultations, impacting listed and unlisted companies, financial institutions, registrable superannuation entities and registered investment schemes, with reporting requirements introduced on a phased basis according to size criteria.

This publication analyses the Treasury consultation, discussing:

  • Background
  • Who will be required to report, and when?
  • Assurance requirements of climate disclosures
  • Where and when climate information should be provided
  • A “modified liability” framework
  • Next steps.

Download the publication to learn more.

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