Climate-related financial disclosure: exposure draft legislation

This consultation process has now been completed.
Date
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Consultation Type
Exposure Draft Legislation

Key Documents

This consultation follows the government’s announcement of the final policy design for corporate climate-related financial disclosure requirements, as outlined in the Policy Statement.

The Exposure Draft legislation seeks to amend parts of the Australian Securities and Investment Commission Act 2001 and the Corporations Act 2001 (Cth) to introduce mandatory requirements for large businesses and financial institutions to disclose their climate-related risks and opportunities. 

Treasury is seeking views on the Exposure Draft legislation and accompanying explanatory materials by 9 February 2024. Late submissions cannot be considered.

Submissions should focus on whether the Exposure Draft legislation and explanatory materials appropriately reflect and give effect to the policy intent outlined in the Policy Statement. For further details, please refer to the Policy Statement and the Policy Impact Analysis.

Previous discovery and design consultations were held in December 2022 and June 2023, respectively.

Submissions

No submissions are currently available.