Australian Securities & Investments Commission releases e-learning sustainability reporting modules to help companies prepare for new climate disclosure requirements

The Australian Securities & Investments Commission has published e-learning educational Modules 1 to 3 to help companies understand the core concepts underpinning Australia’s new sustainability reporting requirements in the Corporations Act 2001. Developed with the Australian Accounting Standards Board, the modules are self-paced and intended to support early preparation for compliance. The materials are primarily aimed at Group 2 and 3 entities that are not yet subject to the requirements but are expected to begin sustainability reporting for financial years starting on or after 1 July 2026, while also being suitable for other report preparers and stakeholders across the climate reporting ecosystem. Module 1 introduces how to use the materials and the basics of the new requirements, Module 2 covers the basics of climate change, and Module 3 focuses on climate-related physical risks. The e-learning launch follows ASIC’s publication of PDF versions of all eight modules, which also cover transition risks, opportunities, emissions accounting, scenario analysis, and governance and risk management. ASIC will publish e-learning Modules 4 to 8 in the coming months and then run in-person workshops in major cities for companies seeking further engagement on the educational materials, with workshop details to be released in April.