Every organisation will be impacted by climate change and the move to a decarbonised economy. Irrespective of whether an organisation is subject to mandatory climate reporting standards, these dynamics will influence business models, supply chains, financial and non-financial risks, customer perspectives and more.

    Australian directors need to understand climate and sustainability risks, not just to oversee the preparation of corporate reports, but more fundamentally as responsible stewards of the long term health and sustainability of their business.

    This short primer provides directors with a high level snapshot of what they need to know about forthcoming regulatory obligations. It covers:

    • What climate reporting standards are being proposed

    • Risks and opportunities from mandatory reporting

    • Legal risks for directors to manage

    • Actions boards can take now to get ready

    • Key questions directors can ask to determine level of preparedness

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