These recommendations provide a framework for companies to disclose climate-related financial information.

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ASFI is funded by the big four Australian banks, major insurers, superannuation funds, financial regulators and financial sector peak bodies. In August 2020, ASFI was a signa- tory to an open letter coordinated by the United Nations affil- iate Global Compact Network Australia to the Commonwealth government calling for COVID-19 recovery policies that are aligned with the UN SDGs

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The guidance sets out eight principles that, in the ACCC’s view, businesses should follow when making such claims to comply with Australian Consumer Law.

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Non-public sector employers with 100 or more employees to submit a report to the Workplace Gender Equality Agency.

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Australian companies that meet certain thresholds of greenhouse gas emissions, emissions removal or reduction projects, and energy consumption and production.

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Companies that are issuers of financial products in Australia are generally required to prepare a product disclosure state- ment (PDS) providing mandatory disclosure to investors about that product.A PDS contains claims regarding how labour standards or environmental, social or ethical considerations are taken into account in the selection, retention or realisation of the investment.

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Entities with consolidated revenue over A$100m to prepare an annual statement reporting on the risks of modern slavery in their operations and supply chains and actions to address those risks.

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IFRS S1 requires an entity to disclose information about all sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s cash flows, its access to finance or cost of capital over the short, medium or long term (collectively referred to as ‘sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s prospects’). IFRS S2 requires an entity to disclose information about climate-related risks and opportunities that could reasonably be expected to affect the entity’s cash flows, its access to finance or cost of capital over the short, medium or long term (collectively referred to as ‘climate-related risks and opportunities that could reasonably be expected to affect the entity’s prospects’).

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A reference tool to develop targets and strategies for achieving Australia’s sustainable development commitments.

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This guidance document provides information on how companies can avoid greenwashing, which refers to misleading or unsubstantiated claims about the environmental benefits of a product, service, or company.

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Incentivise self-reporting by companies of certain serious criminal conduct, including foreign bribery

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An international organization that provides a framework for sustainability reporting.

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