Australia’s new mandatory sustainability reporting regime is here. ASIC’s early findings reveal both positive progress and key compliance risks, giving businesses a timely opportunity to prepare for the upcoming reporting season.

澳大利亚新的强制性可持续发展报告制度已正式实施。澳大利亚证券与投资委员会（ASIC）的初步调查结果显示，该制度既取得了积极进展，也存在一些关键的合规风险，这为企业提供了及时准备迎接即将到来的报告季的机会。

This report confirms that ASIC is sending an unprecedented signal of strength by cracking down on financial misconduct and governance failures. With over $340 million in civil penalties and hundreds of ongoing investigations, businesses and directors must establish substantive compliance oversight to navigate these intensifying regulatory challenges.