Already a subscriber?Large companies have been given a six-month reprieve to 2025 to include climate-related information in their financial reports under a government plan to encourage investment in the transition to a net-zero economy.
“This legislation will introduce standardised, internationally aligned reporting requirements for businesses, to ensure they are making high quality climate‑related financial disclosures,” Dr Chalmers said. Listed companies are “well-placed for mandatory reporting”, according to research from the Australian Council of Superannuation Investors, which found 70 per cent of the ASX 200 was already reporting voluntarily under an international climate-related disclosures framework.
This group is defined as companies having at least two of the following characteristics: consolidated revenue of $500 million or more; consolidated gross assets of $1 billion or more; and/or 500 employees or more.
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