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Accounting and Corporate Regulatory Authority

Sustainability reporting & assurance

Learn more about sustainability reporting and assurance requirements.

Last updated on 27 July 2026

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Check the latest public consultations for sustainability reporting.

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Sustainability reporting and assurance requirements

Listed companies and Large non-listed companies (Large NLCos) need to comply from FY2025 and FY2030, respectively.

Interim Sustainability Standards Committee

Learn more about the Interim SSC and its members.