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VIDEO LESSON · ETHICS AND GOVERNANCE · MODULE 5 · PART E.1

Mandatory sustainability reporting

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About this video lesson

Locate reporting duties in annual reports and separate regimes, including greenhouse and energy reporting, modern slavery and workplace incidents.

Study clarifications

Read these points alongside the original lecture or guide.

The thresholds include equality. Covered entities with annual consolidated revenue of at least $100 million fall within modern-slavery reporting. For NGER, reaching 25 kt/100 TJ at facility level or 50 kt/200 TJ at group level can trigger obligations; do not interpret “over” as excluding the exact threshold. Energy production and consumption are separate tests. Clean Energy Regulator: assess your NGER obligations ↗
The modern-slavery threshold is “at least $100 million”, including an entity exactly at the threshold, subject to the Act’s coverage rules. Attorney-General’s Department: Modern Slavery Act ↗
Environmental provisions are not a reporting choice: recognise them when the present-obligation, probable-outflow and reliable-estimate tests are met. A reliable estimate is normally possible even when the amount is uncertain. AASB 137, paragraphs 14 and 25–28, December 2021 compilation ↗

Study files for this lecture

PDFMandatory sustainability reporting — student companion

PNGAustralia's mandatory reporting map

PNGGreenhouse and energy reporting threshold check

PNGModern slavery statement checklist

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Historical examples illustrate the concepts in this lesson. They do not change the syllabus context.

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