Emerging sustainability reporting requirements: Beyond climate

As sustainability reporting obligations continue to expand beyond climate, finance professionals need to understand what is required, what is approaching, and where their organisation currently stands. This micro course builds practical understanding across four obligation areas: nature, modern slavery, circular economy and social metrics, developing the practical skill of assessing organisational exposure in each.

Using a case study organisation, this micro course takes leaners through a practical exposure assessment before showing how to apply the same framework within their own organisation. Participants will gain a structured approach to assessing exposure in real-world environments, build confidence in navigating an evolving regulatory landscape, and learn how to identify authoritative sources and key signals that indicate when new obligations may be on the horizon.

After completing this micro course, you will be able to:

• Explain why sustainability reporting obligations are expanding beyond climate in Australia and New Zealand.
• Identify emerging sustainability reporting and due diligence expectations.
• Assess organisational exposure to nature‑related risks and dependencies using TNFD‑aligned concepts.
• Evaluate modern slavery and human rights exposure across the value chain, including key gaps in supply chain visibility.
• Identify the data needed to support reporting related to the circular economy.
• Assess readiness for mandatory and emerging social metrics reporting.
• Synthesise exposure across multiple sustainability obligation areas to articulate where reporting or due diligence pressure is most likely to arise.

Benefits

• Understand how sustainability reporting requirements are evolving beyond climate-related disclosures and anticipate emerging requirements across Australia and New Zealand.
• Recognise emerging sustainability reporting and due diligence expectations to stay ahead of regulatory change with confidence.
• Identify and assess nature-related risks and dependencies using TNFD-aligned approaches, to assess organisational exposure and support decision-making.
• Evaluate modern slavery and human rights risks across value chains, to strengthen supply-chain risk management.
• Determine the water, waste, and circular economy data needed to assess reporting readiness and respond to emerging sustainability obligations.
• Assess your organisation’s readiness to report on mandatory and emerging social metrics, to identify priorities for improvement.
• Integrate sustainability reporting and due diligence insights to identify key compliance pressures and focus resources effectively.