Environmental, social and governance risks: disclosure requirements | Practical Law
Australian companies are coming under growing pressure from regulators to disclose the risks that may arise out of environmental, social and governance (ESG) issues. This checklist provides an overview of the key reporting requirements and guidelines relating to ESG issues set out in the Corporations Act 2001 (Cth), ASIC guidance, ASX corporate governance guidelines, APRA guidance and the Modern Slavery Act 2018 (Cth).