What This Covers
ACRA separates climate reporting, external assurance and standard-setting work. Listed and qualifying large non-listed companies have different implementation dates and requirements.
How to Use This Guidance
Use the detailed roadmap to check category, thresholds, exemptions and financial-year start date. Reporting and assurance may begin in different years. Consultations should be distinguished from final mandatory requirements.
Official Source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the Official Source ↗