Australia’s first climate-related financial disclosure regime (and related sustainability standard AASB S2), introduced in September 2024, were described by ASIC as the “biggest changes to financial reporting and disclosure standards in a generation”. This framework aligns with global efforts to integrate climate risks into financial decision-making and will see most super funds first reporting on the 2027 financial year. This session will explore Australia’s sustainable finance roadmap in the context of global climate action efforts and the coming federal election and question the appropriate role for fiduciary investors to play.
