Corporations Act – Sect 299, 2001.

Australia Current 2015

This act requires companies that prepare an Annual Directors’ Report to specify whether the entity’s operations are subject to any significant environmental regulations under state or national law. The report must also provide details of the entity’s performance in relation to these environmental regulations.

Scope

Environmental

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All reporting entities except those in the public sector

Type of instrument

Legislation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Project Partners