ASIC Corporations Instrument 2026/59, effective March 25, 2026, authorises the electronic lodgment of financial and sustainability reports under the Corporations Act 2001. This instrument is administered by the Department of the Treasury and provides a framework for digital submission of these reports.

Public companies and other relevant entities should ensure their systems and processes are prepared for the electronic lodgment of financial and sustainability reports by the effective date. Compliance officers should verify that their reporting mechanisms align with the requirements of this instrument to avoid any potential issues with regulatory filings.