Achieving net zero emissions by 2050 is at the forefront of global policy initiative. Following Australia’s commitment to the Paris Climate Agreement, United Nations Framework Convention on Climate Change and the Kyoto Protocol, the Government are prioritising climate-action on a national level. Following introduction of mandatory sustainability reporting which progressively applies to most large corporate entities over a 3 year period, subsequently, ESG considerations have moved from voluntary initiatives to vital requirements.

In line with the global net zero initiative, Australia has announced its national target to reduce emissions by 2035.

This series of articles examines Australia’s transition to mandatory sustainability and climate reporting, exploring the evolving regulatory landscape and the strategic implications for businesses. The content is designed to help organisations understand compliance requirements, manage risk, and integrate ESG principles into their operations and reporting frameworks and reflect on how ESG considerations impact board strategic initiatives including future mergers and acquisitions.

1. From voluntary to vital: The shift to mandatory sustainability reporting – 2 December 2025
2. Dealing with Disruption, Diversification and Systems Governance in 2025 – 18 March 2025
3. Australia’s implementation timeline for climate reporting – 16 July 2024
4. Climate reporting legislation in parliament – 17 April 2024
5. Mandatory sustainability reporting is coming! Is your company ready? – 6 July 2023
6. Winning the Climate Battle – the Impact of Climate Policy – 2 November 2022
7. ESG goes mainstream: Impact of ESG and sustainable investments on mergers and acquisitions – 12 May 2022

Our team advises on how ESG and climate considerations are shaping corporate transactions as businesses adapt to climate impacts and the transition to net zero. We regularly support boards with governance obligations and emerging legislative requirements. If your organisation needs guidance on next steps or are considering your next acquisition (which may bolster your ESG credentials), please contact us.