What is sustainability reporting and do I need to do it?

Australian sustainability-reporting obligations depend on the entity and statutory thresholds. A label such as listed company, large business or SME is not enough to decide.

What to check

1. Check whether the entity prepares an annual financial report under Chapter 2M and meets a sustainability threshold.
2. Confirm the cohort with your adviser. ASIC describes financial-year commencement dates of 1 January 2025, 1 July 2026 and 1 July 2027.
3. For waste data, record boundaries, period, measured versus estimated weights and actual destinations.
4. For a customer questionnaire, request its definitions and method; that request differs from your own statutory obligation.

Source context

ASIC explains the Chapter 2M requirement, size/emissions/assets thresholds and commencement cohorts. Australian Securities and Investments Commission: Who must prepare a sustainability report?.

Related resources

• How to Reduce Commercial Waste Costs
• Waste Audit Checklist

Related questions

• What are scope 3 emissions from waste and why do they matter?

Sources

• Australian Securities and Investments Commission — Who must prepare a sustainability report?. Who must prepare a sustainability report?. Checked 18 September 2026.