ASIC Releases Sustainability Reporting Guidelines


credit: eattilapia

ASIC received 60 submissions from a variety of stakeholders.

It added sections on climate scenario analysis and disclosing Scope 3 emissions.

The regulator also provided more information around how it intends to supervise and enforce the requirements as they're phased in.

It said it will more likely commence an investigation where it sees misconduct of a serious or reckless nature, or where an entity fails to produce a report.

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