Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Act 2024 (87 of 2024)
Schedule 4 Sustainability reporting
Part 1 Sustainability reporting
Corporations Act 2001
14 Section 285A (at the end of the table)
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Company limited by guarantee with annual revenue or, if part of a consolidated entity, annual consolidated revenue of $1 million or more and which meets sustainability reporting thresholds in section 292A. |
Must prepare a financial report. Must prepare a sustainability report. Must prepare a directors' report, although less detailed than that required of other companies. Must have financial report audited. Must have sustainability report audited. Must give reports to any member who elects to receive them. |
Sections 292, 292A, 296A, 296B, 298, 300B, 301, 301A, 307AA, 316A |