Insights

ASIC’s message for 2026 and beyond is clear: the easy wins on 'greenwashing ads' were just the beginning; the next wave of enforcement is about whether businesses have prepared a sustainability report at all, and whether the numbers and statements can stand up to scrutiny.

Directors signing off on a 2026 Sustainability Report are now much closer to the legal firing line, but the law also stipulates the guardrails needed for building a defensible “reasonable steps” story.

The Australian Sustainability Reporting Standards - AASB S2 requires entities to conduct and disclose climate-related scenario analysis they’ve used, doing so using at least two distinct future climate scenarios. But should you go further than this?

The Australian Sustainability Reporting Standards went live on January 1, 2025. Their impact will be akin to the introduction of the GST, impacting tens of thousands of business. We break down what you need to do to be compliant and beat your competition.

Consumers and regulators are fed up with ‘greenwashing.' Learn what it is, how regulators are cracking down, and what you can do to avoid doing it.