Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL AND SUSTAINABILITY REPORTING  

Division 4 - Annual financial and sustainability reporting to members  

Note: This Division applies to reports relating to sub-funds of retail CCIVs in a modified form: see section 1232H .

SECTION 316B   ANNUAL SUSTAINABILITY REPORTING TO THE PUBLIC BY OTHER ENTITIES  

316B(1)    
If:

(a)    an entity is required to prepare a sustainability report for a financial year; and

(b)    the entity is not required by this Division to provide the sustainability report to members;

the entity must ensure that the sustainability report is publicly available on the entity ' s website on and after the day on which the report is lodged with ASIC under section 319 .

316B(2)    
An offence based on subsection (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code .