The Australian Securities and Investments Commission (ASIC) Section 1013DA Disclosure Guidelines

It is aimed at product issuers to disclosure about labor standards or environmental, social and ethical considerations in Product Disclosure Statements (PDS). The guidelines complement the Financial Services Reform Act .

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The guidelines hope to facilitate transparency, accuracy, comprehensibility, and comparability.

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

Disclosure venue

Product Disclosure Statements

ESG coverage - E (Environment)

Supplier Environmental Assessment

ESG coverage- S (Social)

Human Rights, Product & Services Responsibility

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour, Ethics & Integrity

ESG coverage- Eco (Economic & General)

Procurement and Supply Chain Management

Status

Current

Country

Australia

Region

Asia Pacific

Date of publication

2003

Issuer type

Financial Market Regulators

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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