Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS, SUSTAINABILITY REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL AND SUSTAINABILITY REPORTING  

Division 1 - Annual financial reports, sustainability reports and directors ' reports  

Note: This Division applies to retail CCIVs with modifications: see Subdivision C of Division 4 of Part 8B.4 .

SECTION 296C   COMPLIANCE WITH SUSTAINABILITY STANDARDS ETC.  

296C(1)    
The substantive provisions of the sustainability report must comply with:

(a)    sustainability standards made for the purposes of this paragraph; and

(b)    any further requirements determined under subsection (2) of this section.

296C(2)    
For the purposes of paragraph (1)(b) of this section, the Minister may, by legislative instrument, determine requirements in relation to the substantive provisions of a sustainability report.