The Australian government is in the process of finalising legislation relating to its proposed mandatory climate-related financial disclosure regime, following the completion of a one-month consultation process on the draft legislation in February 2024. Whilst a target date for the enactment of the legislation has not been announced, some of the proposed changes may apply as early as 1 July 2024. In this article, we provide an overview of the key features of the proposed legislation and how entities should be preparing for the new regime.
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