Two new ESG Guidance Notes published

Two new ESG Guidance Notes published

Our ESG Insight series provides updates on emerging themes, technical guidance to enhance ESG reporting, and the odd observation from industry events and research.

In our latest guidance notes:

• We analyse the changing expectations on human rights due diligence assurance in Australia and how companies can prepare.
• We look at the implications of the ISSB's IFRS sustainability reporting requirements for Australian companies and how they relate to GRI and other established reporting mechanisms.