PRTR (Pollutant Release & Transfer Register) â Australia (ASIC Climate + Mandatory ISSB) ðĶðš
Treasury Laws Amendment Act 2024 + ASIC + AASB S2 (IFRS S2 aligned) + Modern Slavery Act 2018 · ASIC + AASB + AusBORG + Clean Energy Regulator · AASB S2 mandatory Group 1 from 2025 + Modern Slavery Statement + safeguard mechanism
Australia (ASIC Climate + Mandatory ISSB) is governed by ASIC + AASB + AusBORG + Clean Energy Regulator â Australia mandates ISSB climate disclosure Group 1 (2025) â Group 3 (2027) + ETS.
Partner network: ONEP, Pollution Control Dept, TGO, SET ESG, EFRAG, Verra, Gold Standard, ICVCM and GHG Protocol.
Australia (ASIC Climate + Mandatory ISSB) legal framework: Treasury Laws Amendment Act 2024 + ASIC + AASB S2 (IFRS S2 aligned) + Modern Slavery Act 2018 â enforced by ASIC + AASB + AusBORG + Clean Energy Regulator · program AASB S2 mandatory Group 1 from 2025 + Modern Slavery Statement + safeguard mechanism. Australia mandates ISSB climate disclosure Group 1 (2025) â Group 3 (2027) + ETS.
Workflow: scoping â baseline â impact â public hearing â approval â monitoring â annual report.
PRTR (Pollutant Release & Transfer Register) takes 60-180 working days at 285,000-685,000 āļāļēāļ.
ESG/CSRD â 95+ SET-listed reports + 12 EU subsidiaries cleared ISAE 3000 limited assurance.
Coverage
How it works
- 1
Map Treasury Laws Amendment Act 2024 + ASIC + AASB S2 (IFRS S2 aligned) + Modern Slavery Act 2018
Thresholds + applicability + ASIC + AASB + AusBORG + Clean Energy Regulator requirements.
- 2
Baseline + survey
Field data + emission inventory + scope under AASB S2 mandatory Group 1 from 2025 + Modern Slavery Statement + safeguard mechanism.
- 3
Filing + consultation
Submitted via ASIC + AASB + AusBORG + Clean Energy Regulator + public hearing.
- 4
Approval + permit
Permit / certificate + conditions + monitoring plan.
- 5
Monitoring + reporting
Annual report + audit + assurance + disclosure.
Frequently asked questions
Which law in Australia (ASIC Climate + Mandatory ISSB)?
Treasury Laws Amendment Act 2024 + ASIC + AASB S2 (IFRS S2 aligned) + Modern Slavery Act 2018
Governing body?
ASIC + AASB + AusBORG + Clean Energy Regulator
Covered program?
AASB S2 mandatory Group 1 from 2025 + Modern Slavery Statement + safeguard mechanism
Country notes?
Australia mandates ISSB climate disclosure Group 1 (2025) â Group 3 (2027) + ETS.
Timeline?
60-180 working days.
Assurance level?
ISAE 3000 limited (default) or reasonable (CSRD 2028) + ISAE 3410 GHG.
Penalties?
EU CSRD âŽ10M or 5% revenue · LkSG âŽ8M · UK MSA public naming · Thai NEQA 1-5y imprisonment.