Home topics news via pexels News News ASIC launches free modules to guide SMEs on 2026 climate reporting rules Yajush Gupta December 16, 2025 ASIC Commissioner Kate O’Rourke has released the first sustainability reporting modules to help smaller companies meet new climate obligations. What’s happening : ASIC has released the first three of eight educational modules to help smaller companies and report preparers understand Australia’s new sustainability reporting requirements. Why this matters : Small and medium-sized companies that supply larger reporting entities will need to understand climate-related obligations as they face growing pressure to provide emissions data. The Australian Securities and Investments Commission has launched the first phase of an educational program designed to help smaller companies navigate the country’s new sustainability reporting framework, releasing three modules that break down the foundational concepts behind climate-related financial disclosures. ASIC partnered with the Australian Accounting Standards Board to develop eight learning modules on the sustainability reporting framework. The first three modules became available in PDF format on 15 December. ASIC Commissioner Kate O’Rourke said the regulator recognises the concerns many smaller companies have about the new requirements. “We recognise many smaller companies may be concerned about what the sustainability reporting requirements mean for them,” Commissioner O’Rourke said. “ASIC is committed to helping industry build the capability required to meet these important obligations.” The sustainability reporting requirements are new for Australia and impose obligations on directors and reporting entities, but can also affect small and medium-sized companies that support reporting entities. “Our new