Sustainability Disclosure Hub

A one-stop destination for information, updates and insights on sustainability and climate-related disclosures and reporting

Discover a new era in sustainability reporting

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Is your business ready for mandatory climate-related disclosures and new directions in sustainability reporting?

Navigating new and emerging global and local sustainability standards can be challenging – but with up-to-date information and insights from some of the region’s leaders, your business can stay ahead of the curve.

Led by some of Australia and New Zealand’s foremost financial and sustainability reporting specialists, the EY Sustainability Disclosure Hub helps businesses understand sustainability reporting requirements and shape their future with confidence.

From updates on emerging standards to detailed analysis of key developments, the Hub helps empower businesses to look beyond compliance. Sustainability reporting can uncover efficiencies, build business resilience, create long-term value and strengthen trust with stakeholders – and the Hub shares insights to help you understand the opportunity.

The EY Sustainability Disclosure Hub provides:

As disclosure requirements expand, the question is clear: Is your business ready to elevate its sustainability reporting to meet the net zero challenge with confidence?

Reporting regulations and frameworks that may impact your organisation



Latest Insights

Illustrative examples and disclosure checklist to support the climate-related financial disclosures required under AASB S2

From 1 January 2025, reporting of climate-related financial information in accordance with AASB S2 Climate-related Disclosures (‘AASB S2’) is required by law. These two publications from the EY Sustainability Disclosure Hub provide illustrative examples of some of the disclosures required under AASB S2 and a corresponding disclosure checklist.

07 Mar 2025 Glenn Brady + 3

Mandatory climate-related financial disclosures updates

This summary from EY Sustainability Disclosure hub covers The Australian Sustainability Reporting Standards, beginning 1 January 2025.

24 Feb 2025 Meg Fricke + 2

Regulatory updates on assurance of climate disclosures in Australia

The ‘assurance pathway’ that prescribes the minimum phasing in of assurance on an entity’s climate-related financial disclosures has been finalised by the AUASB.

06 Feb 2025 Megan Wilson + 1

Beyond reporting: The strategic role of scenario analysis in managing climate-related risks and opportunities

Scenario analysis is more than just a ‘reporting’ requirement; it shapes an entity's strategy and focus for managing climate-related risks and opportunities.

14 Jan 2025 Pip Best + 2

Mandatory Scope 3 Emissions Reporting

For many Australian organisations, the reporting of scope 3 emissions is about to move from being ‘on the radar’ to front of mind.

06 Dec 2024 Meg Fricke + 2

Requirements for inbound Australian subsidiaries

Inbound Australian subsidiaries of international groups are within the scope of the mandatory climate-related financial disclosure regime that the Australian government is introducing to apply to Australian entities. Access the EY Sustainability Disclosure Hub update paper, designed to support inbound Australian subsidiaries in understanding the requirements and the implications.

30 Oct 2024 Megan Wilson + 2

Reporting ready: Preparing for assurance of climate-related disclosures

Australian companies are approaching the era of mandatory reporting and assurance over climate-related financial information. Readiness is crucial.

03 Oct 2024 Meg Fricke + 2

The two sides of governance in climate-related reporting

Australian companies are on the verge of being required to publicly disclose their governance processes over climate-related risks. Good governance will play a central role in the transition.

15 Apr 2024 Meg Fricke + 2

Release of Climate-related financial disclosure: exposure draft legislation

On 12 January 2024, the Australian Treasury issued the Climate-related financial draft disclosure: exposure legislation. Access the summary below, designed to support you to understand the policy changes and the implications.

19 Jan 2024 Meg Fricke + 2

ISSB issues IFRS S2 new climate-related disclosure standard

Companies need to disclose information about their climate-related risks and opportunities that is useful to investors. Learn more

26 June 2023 Victor Chan

ISSB publishes first ever global sustainability reporting standard

IFRS SI requires companies to identify, measure and disclose sustainability related risks and opportunities. Learn more

26 June 2023 Victor Chan

Navigating the new frontier of sustainability standards

International Sustainability Standards Board (ISSB) disclosure requirements represent a significant shift in financial reporting. Learn more.

17 May 2023 Meg Fricke + 1

How sustainability disclosures are evolving and the prospects for convergence

In this episode, the speakers discuss what we can expect from the ISSB and how it will impact the future of ESG disclosures for businesses. Learn more.

26 Apr 2023 27m 57s

Where to focus as international sustainability standards are finalized

The ISSB will be redeliberating the first proposed sustainability disclosure standards based on the public comments received. Learn more.

06 Feb 2023 Victor Chan

    The Team

    Explore our webcast series

    Materiality in the new era of sustainability reporting, October 2024

    In this webcast, we explore the concept of materiality in sustainability reporting and its practical application within the framework of the standards.

    29 Oct 2024 | your local time

    Scenario analysis in the new era of sustainability reporting, August 2024

    In this webcast, panellists share their insights into scenario analysis and explore how outputs can be used to inform decision and strategy.

    Scope 3 emissions in the new era of sustainability reporting June 2024

    In this webcast, panellists discuss key considerations and data requirements with reporting of Scope 3 emissions.

    Assurance and the new era of sustainability reporting, April 2024

    With mandatory climate-related disclosures soon to become a reality in Australia, this session is designed to prepare companies for the upcoming assurance requirements with the most recent considerations and insights into potential challenges.

    Governance in the new era of sustainability reporting, March 2024

    During this webcast, the discussion covers the latest developments, the importance of strong corporate governance practices and how best to fold the new Standards into practice and disclosure.

    The new era in sustainability reporting webcast, December 2023

    In this webcast, you will learn about timeframes for implementation that are unprecedented in the world of corporate reporting, reflect on 2023, and look ahead to 2024.

    07 Dec 2023 | your local time




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