The Australian Securities and Investments Commission (ASIC) has launched the first three installments of a new e-learning series designed to guide Australian businesses through the incoming sustainability reporting mandates. Developed in collaboration with the Australian Accounting Standards Board (AASB), these digital modules aim to demystify the core concepts of the Corporations Act 2001 amendments regarding climate-related financial disclosures.
While the requirements will eventually affect a broad range of entities, this educational push specifically targets Group 2 and 3 companies. These organisations are not yet bound by the new laws but are scheduled to commence formal reporting for financial years starting on or after 1 July 2026. By providing self-paced, accessible resources now, ASIC encourages these smaller and mid-sized entities to build internal capability well ahead of their compliance deadlines.
The initial release includes three foundational modules: an introduction to the new legal framework, a primer on climate change basics, and a deep dive into climate-related physical risks. Although tailored for future reporters, the regulator notes that the content is highly relevant for the wider financial ecosystem, including auditors, directors, and SME operators.
This digital rollout marks the beginning of a broader educational campaign. ASIC has confirmed that the remaining five modules will be released in the coming months, followed by a series of in-person workshops across major Australian cities to provide further hands-on support for businesses preparing for the transition.
