Boards are no longer just endorsing sustainability; they are accountable for it.

As regulatory expectations harden and stakeholder scrutiny intensifies, Boards must ensure sustainability is embedded in governance and that approved disclosures are grounded in credible data, clear methodologies and informed judgment.

Mandatory sustainability reporting now requires the same level of rigour as financial reporting. Yet many boards still struggle to define expectations.

This checklist is for Boards and Board members who are transitioning from endorsing sustainability to enforcing it.

It includes questions Boards should be asking management in relation to mandatory sustainability reporting, including specific questions across:

  • Pillar 1: Governance
  • Pillar 2: Strategy
  • Pillar 3: Risk management
  • Pillar 4: Metrics and targets

Boards are no longer just receiving updates; they’re expected to actively challenge management and apply the same level of rigour they bring to financial reporting.

For many Boards, this highlights a skills gap in climate and ESG. Addressing this requires targeted learning to improve climate literacy and, where appropriate, bringing in directors with sustainability expertise.

This learning needs to be intentional and should translate into regular training, clear ESG responsibilities, and simple, useful sustainability metrics in Board and performance reporting. This supports the Board to move from review to effective oversight and decision-making.

The Board defines expectations, and the CEO, CFO, and executive team make them happen. Delivering sustainability day‑to‑day across data, controls and decision‑making relies on strong executive leadership, supported by informed Board oversight.

Download our checklist: What Boards need to ask about mandatory sustainability reporting

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"Sustainability isn’t just a checkbox anymore. With mandatory climate reporting now in play, Australian businesses are rethinking risk, strategy, and what it means to lead responsibly."

Aletta BoshoffLeader, IFRS & Corporate Reporting; Leader, Sustainability Reporting; Partner, Advisory
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Our Sustainability Reporting team works with boards and executive teams to support this transition, helping directors interrogate assumptions, understand financial implications and embed climate considerations into strategy, capital allocation and risk management.


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