Section 296C — Corporations Act 2001 (Cth)

Compliance with sustainability standards etc.

(1) The substantive provisions of the sustainability report must comply with:

(a) sustainability standards made for the purposes of this paragraph; and

(b) any further requirements determined under subsection (2) of this section.

(2) For the purposes of paragraph (1)(b) of this section, the Minister may, by legislative instrument, determine requirements in relation to the substantive provisions of a sustainability report.

Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

Related sections

s 296 — Compliance with accounting standards and regulations
s 296A — Contents of annual sustainability report
s 296B — Contents of climate statements—statement about there being no financial risks or opportunities relating to climate
s 296D — Climate statement disclosures
s 296E — ASIC directions
s 297 — True and fair view

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