CP 380 Sustainability reporting

Released 7 November 2024. Comments close 19 December 2024.

This consultation paper seeks feedback on:

• ASIC’s proposals to issue a regulatory guide for entities required to prepare a sustainability report under Ch 2M of the Corporations Act
• ASIC’s proposals to facilitate sustainability reporting relief for stapled entities, and
• broader questions, issues or uncertainties that may inform our approach to any future guidance.

Editor’s note: On 12 November 2024, amended versions of CP 380 and Attachment 1 to CP 380 were published with minor corrections.

Downloads

• CP 380 Sustainability reporting (PDF 669 KB)
• Attachment 1 to CP 380: Draft RG 000 Sustainability reporting (PDF 1.21 MB)
• Attachment 2 to CP 380: ASIC Corporations (Reporting by Stapled Entities) Instrument 2023/673 (clean) (PDF 281 KB) 
• Attachment 3 to CP 380: ASIC Corporations (Reporting by Stapled Entities) Instrument 2023/673 (tracked) (PDF 296 KB)