Annual directors’ report—additional general requirements for listed entities
(1) The directors’ report for a financial year for a company, registered scheme or disclosing entity that is listed must also contain information that members of the listed entity would reasonably require to make an informed assessment of: (a) the operations of the entity reported on; and (b) the financial position of the entity reported on; and (c) the business strategies, and prospects for future financial years, of the entity reported on. (2) The entity reported on is: (a) the company, registered scheme or disclosing entity that is listed (if consolidated financial statements are not required); or (b) the consolidated entity (if consolidated financial statements are required). (3) The report may omit material that would otherwise be included under paragraph (1)(c) if it is likely to result in unreasonable prejudice to: (a) the company, registered scheme or disclosing entity; or (b) if consolidated financial statements are required—the consolidated entity or any entity (including the company, registered scheme or disclosing entity) that is part of the consolidated entity. If material is omitted, the report must say so.
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.
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