World Corporate Law News provides a weekly snapshot of corporate law developments from around the globe. Here’s a glimpse of the key corporate law update this week.
1. Securities Law
1.1 ASIC Launches e-learning Educational Modules on Sustainability Reporting
On March 30, 2026, the Australian Securities and Investments Commission (ASIC) published e-learning sustainability reporting educational Modules 1 to 3 to assist companies in understanding the core concepts behind the new sustainability reporting requirements in the Corporations Act 2001 (Corporations Act).
ASIC has developed the e-learning modules in partnership with the Australian Accounting Standards Board (AASB). The modules are designed to be self-paced and accessible.
The e-learning modules are primarily aimed at Group 2 and 3 entities that are not yet subject to the sustainability reporting requirements but are expected to commence sustainability reporting for financial years beginning on or after 1 July 2026.
However, the e-learning modules are suitable for any report preparer new to sustainability reporting requirements, as well as other stakeholders in the climate reporting ecosystem seeking to build their understanding in this area. This includes employees, advisers, accountants, auditors, directors, shareholders, members, creditors and owners and operators of small-to-medium businesses.
The e-learning modules are designed to help individuals understand foundational concepts related to climate-related financial disclosures, such as climate risks and opportunities. By building a strong understanding of these foundational concepts, users will be able to interpret the sustainability reporting requirements in the Corporations Act and begin preparing for compliance.
ASIC recommends that Group 2 and 3 entities begin building their capability and preparing for sustainability reporting early.
The first three e-learning modules are published after the PDF versions of all eight modules are posted on the ASIC website.
Module 1 explains how stakeholders should engage with the materials and introduces the basics of the new sustainability reporting requirements under the Corporations Act.
Module 2 covers the basics of climate change, and Module 3 covers climate-related physical risks.
ASIC will publish Modules 4 to 8 of the e-learning program in the coming months. This will be followed by in-person workshops in major cities to further engage with companies that are not yet subject to the sustainability reporting requirements, looking for more information about these educational materials.
Source: Official Announcement
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