Corporations Act 2001
View history note
Hide history noteIf an entity must prepare a sustainability report for a financial year, the entity must keep written sustainability records that correctly explain and record its preparation of the substantive provisions of the sustainability report.
Note: Section 9 defines sustainability records .
Period for which records must be retained
286A(2)
The sustainability records must be retained for 7 years after the sustainability report to which the records relate is completed.
Fault-based offence
286A(3)
A person commits an offence if the person contravenes subsection (1) or (2) .
Strict liability offence
286A(4)
A person commits an offence of strict liability if the person contravenes subsection (1) or (2) .
Note: For strict liability, see section 6.1 of the Criminal Code .
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