ASIC and AASB Release Climate Disclosure E-Learning Modules
Summary
The AASB has partnered with ASIC to publish e-learning modules on climate-related financial disclosures. The educational materials target entities not yet subject to sustainability reporting requirements but expected to commence reporting for financial years beginning on or after 1 July 2026. The first three modules are now available, with additional modules to follow.
“The AASB has partnered with ASIC to develop and publish e-learning modules to assist entities in understanding the foundational concepts underpinning climate-related financial disclosures.”
What changed
The AASB and ASIC have jointly released e-learning modules covering foundational concepts for climate-related financial disclosures. The modules are specifically designed to prepare entities that will become subject to sustainability reporting requirements for financial years beginning on or after 1 July 2026.
Entities currently outside the mandatory sustainability reporting regime should review these modules to understand forthcoming disclosure obligations. The educational materials are freely accessible through ASIC's website, with additional modules planned for release in coming months.
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Apr 20, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
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Home News e-learning modules for sustainability reporting developed with ASIC
e-learning modules for sustainability reporting developed with ASIC
Friday, March 27, 2026
The AASB has partnered with ASIC to develop and publish e-learning modules to assist entities in understanding the foundational concepts underpinning climate-related financial disclosures.
The AASB has partnered with ASIC to develop and publish e-learning modules to assist entities in understanding the foundational concepts underpinning climate-related financial disclosures.
The educational materials are intended to support entities that are not yet subject to the sustainability reporting requirements but are expected to commence sustainability reporting for financial years beginning on or after 1 July 2026.
Read the ASIC media release here
Access the first three e-learning modules here
Further e-learning modules and activities will follow in the coming months.
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