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In March 2025, the Australian Securities and Investments Commission (ASIC) released Regulatory Guide 280 (RG 280). This summary from the EY Sustainability Disclosure Hub is designed to support you in understanding the key areas of the RG280, and highlights some key issues expected to be of interest to entities.
RG 280 seeks to clarify ASIC's interpretation, enforcement and administration of the new climate-related disclosures requirements, and provides guidance for preparing mandatory sustainability reports. RG 280 also provides guidance for disclosing sustainability related financial information outside the sustainability report, such as in Operating and Financial Reviews (OFRs), Product Disclosure Statements (PDSs) and prospectuses.
Download this EY Sustainability Disclosure Hub resource to help understand RG 280. Note that RG 280 is a legal document, and organisations are recommended to seek appropriate legal advice as needed. This publication does not constitute legal, accounting, or financial advice but serves as a resource to guide stakeholders in navigating the new regulatory landscape.
Download Key elements in ASIC’s Regulatory Guide 280
How EY can help
The EY Sustainability Disclosure Hub offers practical guidance to assist companies across the region prepare for mandatory reporting of climate and sustainability-related reporting. Please reach out to the team to explore the implications of assurance over proposed mandatory climate-related disclosures.