Treasury Laws Amendment (2023 Measures No. 1) Act 2023 (101 of 2023)
Schedule 2 Sustainability standards
Australian Securities and Investments Commission Act 2001
25 At the end of section 229
Add:
(3) In formulating sustainability standards, the AASB:
(a) must have regard to the suitability of a proposed standard for different types of entities; and
(b) may apply different sustainability requirements to different types of entities.
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