The sustainability report is included in the annual report since 2020

• 2020 Annual report
• 2021 Annual report

• From 1 January 2025, many large Australian businesses and financial institutions will need to prepare annual sustainability reports containing mandatory climate-related financial disclosures, following the passage of a major bill through Parliament.

• The mandatory climate reporting requirements will be phased in over the next three years across three groups of reporting entities, with the first reporting cohort required to prepare annual sustainability reports for the financial year commencing on or after 1 January 2025. The second and third reporting cohorts are required to prepare annual sustainability reports for the financial years commencing on or after 1 July 2026 and 1 July 2027 respectively. 

• Read more here; https://asic.gov.au/regulatory-resources/sustainability-reporting/

• The commentary to Recommendation 7.4 of the ASX Corporate Governance Councils Principles and Recommendations refers companies to existing guidance such as:
  • 2015 ESG Report Guide for Australian Companies issued by the Financial Services Council and the Australian Council of Superannuation Investors
  • UN Global Compact ten principles
  • OECDs Guidelines for Multinational Enterprises

• ASX also refers companies to the various publications of the:
  • Global Reporting Initiative,
  • Climate Disclosure Standards Board
  • International Integrated Reporting Council.

In 2022, ASX provided training on Climate-related Financial Disclosures (TCFD recommendations) in collaboration with the SSE, CDP and IFC. (source)

• NSX, since 2005

• ASX lists a range of responsible investing and ethically managed ETFs and managed funds.
• ASX publishes an environment, social and governance section in its Annual Report 2016 (pages 14 to 16).
• ASX also has a corporate social responsibility section on its website.

• Listed, shareholder-owned for-profit public company; demutualized and self-listed in 1998.
• Vertically integrated exchange offering trading in both equity and derivatives markets as well as the clearing and settlement for these markets.

• Australian Securities and Investments Commission (ASIC)
• Reserve Bank of Australia (RBA)

• ASIC supervises the real-time trading across all domestically licensed equities and futures markets. It is also responsible for the supervision of operators of financial markets and clearing and settlement facility (CS facilities) providers like ASX. ASIC also supervises ASXs compliance as a listed public company on its own market.
• RBA has formal responsibility for ensuring that CS facilities conduct their affairs in a way that is consistent with financial system stability.
• ASX Compliance, a wholly owned subsidiary of ASX Limited, is responsible for monitoring and enforcing compliance by listed entities with the ASX Listing Rules.
• The ASX Corporate Governance Council publishes principles and recommendations that set the standards of corporate governance for Australias listed entities.

Location: Sydney, Australia

• The ASX Groups origins as a national exchange go back to 1987. The Australian Stock Exchange Limited was formed in 1987 after the Australian Parliament drafted legislation that enabled the amalgamation of six independent state-based stock exchanges. Each of those exchanges brought with it a history of share trading dating back to the 19th century. In 2006 The Australian Stock Exchange merged with the Sydney Futures Exchange and originally operated under the name Australian Securities Exchange. Later, however, ASX launched a new group structure to better position it in the contemporary financial market environment. From 1 August 2010, the Australian Securities Exchange has been known as the ASX Group. Source
• ASX is a multi-asset class, vertically integrated exchange group whose activities span equity, derivative and OTC markets. It offers primary and secondary market services, including the raising, allocation and hedging of capital flows, trading, central counterparty risk transfer, and securities settlement. See ASX for more details.
• Ownership: Shareholders of more than 10% shares includes HSBC Custody Nominees (Australia), BNP Paribas Nominees Pty Ltd. and JP Morgan Nominees Australia Ltd.