Sustainable FinanceRoadmap
June 2024© Commonwealth of Australia 2024
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Contents
Foreword ............................................................................................................................................ 1
Pillar 1: Improve transparency on climate and sustainability ................................................................. 2
Priority 1: Implementing climate-related financial disclosures .................................................................2
Priority 2: Developing the Australian Sustainable Finance Taxonomy .......................................................3
Priority 3: Supporting credible net zero transition planning .....................................................................6
Priority 4: Developing sustainable investment product labels ..................................................................7
Pillar 2: Financial system capabilities.................................................................................................... 9Priority 5: Enhancing market supervision and enforcement .....................................................................9
Priority 6: Identifying and responding to systemic financial risks ...........................................................10
Priority 7: Addressing data and analytical challenges .............................................................................11
Priority 8: Ensuring fit for purpose regulatory frameworks ....................................................................12
Pillar 3: Australian Government leadership and engagement.............................................................. 13
Priority 9: Issuing Australian sovereign green bonds ..............................................................................13
Priority 10: Stepping up Australia’s international engagement ...............................................................14
Key reform timeline ........................................................................................................................... 15

Contents | iii

Foreword
Building a net zero economy in a way that delivers prosperity and security for our people is a defining
opportunity for our country and economy, and a major focus of the Albanese Government.
We want to help companies, investors and the broader community make the most of the energy andnet zero transformation and help realise our ambition to become a renewable energy superpower.
That’s why I’m pleased to release our Sustainable Finance Roadmap.
The Roadmap is all about mobilising the significant private capital required to achieve net zero,modernising our financial markets and maximising the economic opportunities associated with energy,
climate and sustainability goals.
It’s about ensuring markets have access to high quality, credible and comparable information when it
comes to climate and sustainability, and helping investors and companies have the confidence andcertainty they need to invest and manage climate and sustainability related risks.
So far, our primary focus has been on the introduction of mandatory disclosure of climate -related
financial risks and opportunities, with legislation now before the Parliament. Now, with this Roadmap,
we’ll move to delivering the next set of sustainable finance reforms.
This includes funding the completion of Australia’s preliminary sustainable finance taxonomy,
developing a labelling regime for investment products marketed as sustainable, and supporting
credible business transition planning through best practice guidance.
While facilitating the net zero transformation is a key objective, the Government is taking a ‘climate
first, not only’ approach to sustainable finance. Financial markets are increasingly focused on
responding to nature -related financial risks and opportunities, and integrating these considerations is
also a key feature of our approach.
The Government has worked closely with a broad range of stakeholders to develop this Roadmap, andwe will continue to engage broadly through implementation.
By working together, the Albanese Government is confident that we’ll successfully build the market
structures and frameworks that can help to deliver a sustainable, prosperous, and inclusive economy,
that works in the interests of investors, communities, and our people.

The Hon Jim Chalmers MP
Treasurer

Foreword | 1

Pillar 1: Improve transparency on climate
and sustainability
Priority 1: Implementing climate-related financial disclosures
The Government is implementing mandatory climate-related financial disclosure requirements forlarge businesses and financial institutions with legislation currently before the Parliament. These
disclosures will provide investors with greater transparency and more comparable information about
entities’ exposures to climate-related financial risks and opportunities and their climate-related plans
and strategies.
Subject to the passage of legislation, reporting requirements for Australia’s largest companies andfinancial institutions as well as entities above the publication threshold of National Greenhouse andEnergy Reporting (NGER) scheme disclosure requirements will commence from 1 January 2025.
The Government has also committed to introduce climate disclosure requirements for Commonwealthentities commensurate with the Government’s commitment for the private sector. These will enhance
climate opportunity and risk disclosures across the Commonwealth public sector and ensure market
neutrality between the private and Commonwealth public sectors is maintained.
Disclosure requirements will be underpinned by standards to be published by the Australian
Accounting Standards Board (AASB). The AASB is targeting August 2024 to finalise climate disclosure
standards, prior to the commencement of reporting requirements. In addition, the Australian Auditing
and Assurance Board (AUASB) is developing assurance standards for phased introduction.
The Australian Securities and Investments Commission (ASIC) will provide guidance to the market tohelp preparers comply with new reporting obligations. ASIC will consult on this guidance including on
the approach to relief from the new reporting obligations and how the obligations may interact withexisting legal and regulatory requirements. ASIC will also commence work to consider how the new
regime will impact existing class and individual financial reporting relief.
The Government has announced that it will reform the financial reporting bodies by consolidatingthem within a single body, intended to be operational on or after 1 July 2026, subject to the passage oflegislation. This reform will, in the long term, support the oversight, maintenance and development ofclimate and sustainability-related financial reporting and assurance standards.
This work is supported by funding of $83.7 million over six years for the financial regulators, financial
reporting bodies and Treasury, as part of the 2023–24 MYEFO.

Pillar 1: Improve transparency on climate and sustainability | 2

Next steps
The AASB will finalise climate-related disclosure standards, targeting August 2024.
The AUASB will develop assurance standards for climate in late 2024, following the release of final
international assurance standards in September 2024.
ASIC will engage with and assist reporting entities to meet these new climate disclosure
requirements. This includes issuing guidance and considering how the new regime will impact
existing class and individual financial reporting relief.
The Government will conduct further consultation on proposed consolidation of the financial
reporting bodies, ahead of related legislation being introduced.
The Government will conduct a review of climate-related financial disclosure requirements in
2028–29. The review will be led by Treasury, working with the Council of Financial Regulators(CFR) and the new financial reporting body.

Priority 2: Developing the Australian Sustainable
Finance Taxonomy
The Government has partnered with industry, through the Australian Sustainable Finance Institute(ASFI) to develop an Australian sustainable finance taxonomy. The taxonomy will support mobilisationof private capital towards sustainable activities and provide a base for further measures to address
greenwashing and help facilitate Australia’s transition to net zero.
ASFI will deliver technical screening criteria for six priority sectors, against the objective of climate
mitigation. These sectors align with the sector coverage in the Government’s sector decarbonisationplans and includes electricity and energy, industry, built environment, transport, resources, agriculture,and land. The initial taxonomy will also incorporate ‘do no significant harm’ and ‘minimum social
safeguard’ criteria. These criteria are endorsed by a technical expert group and informed by public
consultation.
Once finalised, the initial taxonomy will be available for use on a voluntary basis by both the private
and public sectors. The taxonomy will provide an important source of guidance and consistency forfirms, investors, and regulators, improving transparency and supporting the development of credible
sustainable finance products.
The Government will explore options for governance arrangements and potential regulatory use casesin consultation with key stakeholders. The Government will also consider next steps for the taxonomy’s
development including potential expansion priorities, reflecting strong interest expressed in the public
consultation feedback received on the Sustainable Finance Strategy.
The Government will continue to play a key role in the taxonomy’s ongoing development, governanceand surrounding policy design and implementation. The Government is working to ensure that the
taxonomy complements other reforms such as the development of sector decarbonisation plans, andthe development and implementation of Australia’s 2035 emissions reduction target.

Pillar 1: Improve transparency on climate and sustainability | 3

Next steps
ASFI will finalise development of the initial Australian Sustainable Finance Taxonomy by the endof 2024. This will cover ‘green’ and ‘transition’ activities that contribute to climate change
mitigation, in six priority sectors, as well as ‘do no significant harm’ and ‘minimum social
safeguard’ criteria.
The Government will review the industry-led voluntary taxonomy developed by ASFI, explore
initial use cases for sustainable finance taxonomies in the financial and regulatory architecture by
mid-2025 and consider relevant governance arrangements.
The Government will continue to support ongoing maintenance of the initial taxonomy to ensure
it evolves as technology, policy, and markets change, and remains credible, usable, internationallyinteroperable, and reflective of Australia’s economy and context.

Pillar 1: Improve transparency on climate and sustainability | 4

Box 1: Integration of nature-related objectives
Firms, investors, and financial regulators increasingly recognise the importance of responding tonature-related risks and opportunities. The Government is progressing nature-related initiatives
including:
Encouraging nature-related financial disclosures• The 2024–25 Budget provided $4.1 million over two years for the Department of Climate
Change, Energy, the Environment and Water (DCCEEW) to develop tools and guidance tosupport the voluntary uptake of nature-related financial reporting by businesses and financial
institutions.
• ASIC is monitoring regulatory developments in relation to nature-related risks andopportunities and disclosure of these under emerging frameworks.
• The Government is also closely monitoring the work of the International Sustainability
Standards Board (ISSB) on biodiversity, ecosystems, and ecosystems services, and will consider
its sustainability disclosure requirements in light of the global baseline developed by the ISSB.
Developing the Australian Sustainable Finance Taxonomy• The inclusion of the Do No Significant Harm (DNSH) principle which ensures an investment or
activity cannot be considered sustainable under the taxonomy if it causes significant harm toother environmental or social objectives.
• The Government will consider building out the taxonomy to cover additional sustainability
objectives over time, such as biodiversity and ecosystem protection, sustainable water use andpollution prevention and control.
Addressing data and analytical challenges• The Government recognises that data access, comparability and reliability can be a barrier tounderstanding nature-related financial risks.
• Environment Information Australia (EIA) has been established to give businesses easier accessto the environment data they require and give the community more transparent information
about the state of Australia’s environment.
• As part of a broader sustainability data project, the Treasurer has specifically asked the CFR toconsider policy responses to nature-related data challenges.
Issuing Australian sovereign green bonds• As set out in the Australian Government Green Bond Framework, initiatives withnature-positive objectives can be eligible to be financed under the program.
Establishment of the Nature Finance Council• The Government established the Nature Finance Council in December 2023 to provide advice,through the Minister for the Environment and Water, on how to mobilise the capital required
to underpin a nature positive economy and increase private sector financial flows to benefit
nature.
• The Council’s advice will inform how the Government’s sustainable finance reforms can beleveraged or expanded effectively to support the Government’s nature positive agenda.

Pillar 1: Improve transparency on climate and sustainability | 5

Priority 3: Supporting credible net zero transition planning
Climate-related transition plans are an aspect of an entity’s strategy that lays out the entity’s targets,actions, or resources for its transition towards a lower emission economy, including actions to reduce
its greenhouse gas emissions or adaptation activities to manage physical climate risks1. Credible androbust transition plans support effective near- and long-term capital allocation.
Australia’s corporate transition plan disclosure requirements will be contained in the new climate
disclosure regime for large companies and financial institutions. These requirements will be
progressively rolled out from 1 January 2025, subject to the passage of legislation (see Priority 1).
The Government recognises the need for further guidance to support best practice transition planning.
In addition to updated guidance from ASIC to support compliance with new climate disclosure
obligations, Treasury will develop and publish guidance on best practice transition plan disclosures
before the end of 2025. Treasury’s guidance will consider:• Priorities of transition plan preparers (e.g. companies) and users (e.g. investors).
• Emerging domestic and international frameworks and standards including the UK’s Transition Plan
Taskforce Disclosure Framework, outcomes of the G20 Sustainable Finance Working Group’stransition plan workstream; and the International Platform on Sustainable Finance’s Transition
Working Group.
• The Government’s upcoming Net Zero Plan and sector decarbonisation pathways, and how they
may support or interact with corporate transition planning guidance.
• Observed transition plan disclosure practices by Australian companies, both before and after
implementation of the Government’s climate disclosure reforms.
As with the taxonomy, the Government will consider appropriate linkages between transition plan
guidance, the Government’s sector decarbonisation plans, and the development of Australia’s 2035
emissions reduction target.

Next steps
Treasury will develop and publish best practice guidance for the disclosure of corporate transition
plans by the end of 2025.
Treasury will commence longer-term work to assess the impact of the guidance and provide
advice to Government on future measures after initial guidance is issued.

1

IFRS S2 Climate-related Disclosures
Pillar 1: Improve transparency on climate and sustainability | 6

Priority 4: Developing sustainable investment product labels
While investment product issuers are subject to extensive disclosure obligations, the diversity of thesustainable finance landscape can be confusing for investors. Without a more prescriptive regulatory
framework, it is difficult for investors to understand how sustainability considerations are factored into
investment products or strategies.
The Government has committed to establish consistent labels and disclosure requirements forinvestment products marketed as ‘sustainable’ or similar, including for managed funds and within
the superannuation system. Such a regime will support product issuers as well as investors, given theincreasing demand for investment products with specific sustainability objectives.
Treasury is commencing work to develop a new regime and will closely consider:• Existing industry approaches to sustainable investment product marketing in Australia.
• Interactions with new sustainable finance frameworks, such as the taxonomy, and broader climate
and sustainability activities like emissions reduction targets.
• Key labelling developments in other markets, particularly in the United States, United Kingdom, andthe European Union.

Next steps
Treasury will commence detailed policy work to develop a sustainable investment productlabelling regime, including public consultation in early 2025.
The Government is targeting 2027 for regime commencement subject to final policy decisions.

Pillar 1: Improve transparency on climate and sustainability | 7

Box 2: Climate adaptation
The Sustainable Finance Strategy’s initial focus on responses to climate change encompasses bothclimate mitigation and climate adaptation. While sustainable finance discussions often focus on
investment to meet emissions reduction goals, climate adaptation is a necessary consideration.
Adaptation forms part of effective risk management by firms and financial institutions, andprivate finance will be needed to enhance resilience across the economy.
A key component of the Government’s response to climate change is the development ofAustralia’s first National Climate Risk Assessment and National Adaptation Plan. These initiatives
are being progressed by DCCEEW and delivered over two years throughout 2023 and 2024. The
Risk Assessment will help us understand the national level risks and impacts from climate change.
The National Adaptation Plan, to be released late 2024, has three proposed objectives:
mainstreaming adaptation action, driving an uplift in private sector investment, and supporting
people and communities in disproportionately vulnerable situations. The plan will provide a
blueprint for responding to nationally significant climate risks. From a financial systemperspective, this work will provide important insights on systemic risks that must be managed andopportunities to unlock investment in these areas.
As part of the Strategy, several initiatives are underway to mainstream consideration of climate
adaptation in the financial sector:• The Government’s new climate disclosure requirements (see Priority 1) will significantly
enhance the quality and comparability of firm-level climate risk information available acrossmarkets. This information, particularly companies’ transition plans and the outcomes ofscenario analysis to test resilience to various climate outcomes, will feed into investment
decisions which consider climate adaptation needs and highlight opportunities to improve
resilience.
• Commonwealth agencies, including the Australian Prudential Regulation Authority (APRA),
ASIC and Treasury are participating in the Hazards Insurance Partnership (HIP) managed by the
National Emergency Management Agency. The HIP brings together insurers and public sector
agencies with the aim of ensuring that climate resilience initiatives put downward pressure on
insurance premiums.
• The CFR’s examination of responses to data challenges (see Priority 7) will include
consideration of data related to companies’ assessments of physical and transition-related
climate risks.
• Government projects with a climate change adaptation objective will be eligible to be funded
via the green bond program, as set out in the Australian Government Green Bond Framework.
The Government will continue to consider opportunities to further embed consideration ofclimate adaptation across the financial sector. This could include the expansion of the Australian
Sustainable Finance Taxonomy to broader sustainability objectives (see Priority 2).

Pillar 1: Improve transparency on climate and sustainability | 8

Pillar 2: Financial system capabilities
Priority 5: Enhancing market supervision and enforcement
Ensuring the continuation of a strong and proactive regulatory approach to greenwashing and othersustainable finance-related misconduct will strengthen Australia’s position as an attractive destination
for green capital.
Sustainable finance is one of ASIC’s four external strategic priorities for the period 2023–2027. Under
the priority, ASIC will support market integrity and efficiency through supervision and enforcement of
current governance and disclosure standards to reduce harms from greenwashing, while engaging
closely on climate-related financial disclosure requirements. In line with this strategic priority, ASIC isundertaking targeted surveillance and overseeing sustainability-related disclosure and governancepractices across its regulated entities.
Enhanced supervision and enforcement practices, in conjunction with reforms such as the mandatory
climate disclosure requirements, will provide transparent and comparable information across financial
markets and support ASIC’s ability to scrutinise claims made by regulated entities. Other reforms,
including the sustainable finance taxonomy and investment product labels, will strengthen ASIC’s
ability to promote transparency and respond to misconduct.
ASIC will continue its focus on targeting greenwashing misconduct in 2024–25 through ongoingsurveillance activity and, where appropriate, enforcement action. Entities across ASIC’s regulated
population will be covered, including listed companies, responsible entities and superannuation
trustees.
ASIC will also continue to share the findings that emerge from its supervisory and enforcement work
to improve and uplift market practice. The forthcoming climate disclosure standards and associatedguidance will also support firms to understand regulatory expectations for climate-related financial
disclosures and manage risk of misconduct.

Next steps
ASIC will continue to address market misconduct, including through greenwashing surveillanceand enforcement.

Pillar 2: Financial system capabilities | 9

Priority 6: Identifying and responding to systemic
financial risks
The CFR Climate Working Group was established in 2017 to coordinate regulators’ response to
climate-related financial risks, including at the systemic level. APRA has led the CFR’s efforts to better
understand how climate-related financial risks affect banks, insurers and superannuation funds.
The CFR will continue to expand its work on climate and sustainability-related financial risks, deepening
risk management capabilities and practices across financial regulators and market participants.
APRA is continuing work on Climate Vulnerability Assessments (CVA). The Insurance Climate
Vulnerability Assessment CVA will assess the impact of climate risk on the affordability of generalinsurance over the medium term (to 2050). The design phase of the Insurance CVA is now complete,and participating insurers are using this to model natural peril risk against two potential future climate
scenarios. APRA aims to publish insights from the Insurance CVA in the first half of 2025. This workbuilds on an initial Banking CVA which assessed selected physical and transition climate risks that may
be faced by the banking sector and highlighted the value of collaboration between financial
institutions and regulators to identify and better understand these risks.
The Reserve Bank will also continue its consideration of how climate change affects the economy andthe financial system as part of its monetary policy and financial stability responsibilities. The Bank isbuilding its capacity to conduct analysis and research into how climate change will affect the structure
and operation of the economy and the implications for monetary policy and how climate risks mighttranslate into financial stability risks.

Next steps
APRA will engage with stakeholders as part of reviewing the effectiveness of Prudential Practice
Guide CPG 229 Climate Change Financial Risks, with a focus on key issues such as embedding
climate risk considerations clearly in risk management frameworks.
By mid-2025, APRA will publish findings of its Insurance CVA.
The CFR will continue to expand its work on climate and sustainability related financial risks
deepening risk management capabilities and practices across financial regulators and market
participants.

Pillar 2: Financial system capabilities | 10

Priority 7: Addressing data and analytical challenges
Sustainability data is an increasingly important input to financial decision-making. Available andaccurate data enables investors and financial institutions to assess risks and opportunities, makeeffective disclosures, and demonstrate credible progress towards sustainability targets.
In November 2023, the Treasurer wrote to the Chair of the CFR requesting options to address key
sustainability-related data challenges faced by financial system participants. The CFR is focussing onfour key topics:
1. Accessibility of corporate climate data by market participants.
2. Estimation and use of scope 3 emissions by business and financial institutions.
3. Data to inform companies’ assessments of physical and transition-related climate risks.
4. Nature-related data relevant to understanding financial risks.
The process will involve close consultation including with financial market participants and othergovernment agencies. The CFR will present key findings and recommendations to the Treasurer inearly 2025.
In addition to the work of the CFR, other agencies across Government are also working to address
climate-related data challenges. Examples include:• DCCEEW is improving transparency of greenhouse gas emission data through reforms to the NGER
scheme, and the Australian Carbon Credit Units (ACCU) scheme.
• The Government amended the NGER scheme as part of the Safeguard Mechanism reforms in 2023
to publish additional facility level emissions information and is continuing to progress further
reforms to improve transparency of and access to greenhouse gas emissions data.
• In the 2024–25 Budget, the Government committed $28.7 million over ten years (inclusive of$0.9 million per year ongoing from 2028–29) to improve greenhouse gas emissions accounting in
the agriculture and land sector.

Next steps
The CFR will make recommendations for addressing key sustainability data challenges toGovernment in early 2025.
The CFR will continue to assess the availability and quality of sustainability related data to support
informed financial sector decision-making.

Pillar 2: Financial system capabilities | 11

Priority 8: Ensuring fit for purpose regulatory frameworks
Australia’s principles-based approach to corporate governance obligations and financial regulation has
effectively adapted to incorporate evolving understandings of material sustainability risks. Both ASIC
and APRA have set strong expectations around disclosing and managing the financial risks associatedwith climate change within their existing mandates.
Stakeholder feedback on the Sustainable Finance Strategy generally agreed that financial regulatory
frameworks are fit for purpose, however some stakeholders identified concerns with the annual
superannuation performance test. Some stakeholder submissions, including those fromsuperannuation funds and investment managers, suggested the current design of the test is a barrier
to integrating climate and other sustainability considerations in superannuation investment decision
making.
In March 2024, the Government published a consultation paper which sought input on how to refine
the test to make sure super funds are able to invest in ways that deliver the best possible returns forAustralians. The consultation paper noted stakeholder concerns that investment strategies whichmaterially differ from the prescribed benchmarks face additional risk of failing the test. This could
discourage superannuation funds from responding to sustainability-related risks and opportunities,
which may otherwise be in the best financial interest of their members, where it does not align closelywith the benchmark indices.

Next steps
Following public consultation, the Government will consider stakeholder feedback on options torefine the annual superannuation performance test.
The Government will continue to work with financial regulators, governance experts and industry
stakeholders to identify policy priorities for mainstreaming sustainability considerations incorporate governance and financial institution decision-making.

Pillar 2: Financial system capabilities | 12

Pillar 3: Australian Government leadershipand engagement
Priority 9: Issuing Australian sovereign green bonds
The Government is issuing green bonds. A well-designed and credible green bond program will help
mobilise additional climate-aligned capital, support the development of Australia’s broader sustainablefinance markets and signal the Government’s commitment to climate, environmental and othersustainability-related goals.
In December 2023, the Australian Office of Financial Management (AOFM) published the AustralianGovernment Green Bond Framework, which provides a comprehensive overview of the Government’s
climate and environmental priorities and outlines how green bonds will be used to finance Eligible
Green Expenditures. An Interdepartmental Green Bond Committee, co-chaired by Treasury and
DCCEEW, has been established to support a robust governance process for project evaluation,
selection and ongoing reporting.
The first green bond was issued on 4 June 2024. The bond line is $7 billion in size and will mature inJune 2034. The Government will provide green bond investors with regular and transparent allocationand impact reporting. Annual reporting will commence in 2025 will be published on the AOFM
website.

Next steps
The Government will publish annual allocation and impact reporting, commencing in 2025.
Treasury will continue to support implementation of the Australian Government Green Bond
Framework including to ensure that Australia’s green bond program continues to align withinternational best practice.

Pillar 3: Australian Government leadership and engagement | 13

Priority 10: Stepping up Australia’s international engagement
The Government has committed to stepping up Australia’s international engagement on sustainablefinance to promote the development of consistent global standards and high-quality interoperable
frameworks. These efforts will facilitate the alignment of frameworks across different jurisdictions, andensure global frameworks and standards cater to issues that are relevant to Australia’s economy andour surrounding region, and do not create new barriers to cross-border investment.
Australia will scale up engagement on sustainable finance policy in multilateral and regional fora, anddeepen our bilateral relationships, to promote high ambition, knowledge sharing, capability
development and interoperability.
International engagement will focus on the following priority areas:• ASEAN engagement, to implement the recommendations in Australia’s Southeast Asia Economic
Strategy to 2040.
• Bilateral engagement, building on cooperation agendas or commitments including in theAustralia–New Zealand 2+2 Climate and Finance Dialogue, Singapore–Australia Green Economy
Agreement, the Australia–Indonesia Climate and Infrastructure Partnership, and the Australia–UK
Free Trade Agreement.
• Multilateral and regional engagement to support the agendas in key forums such as G20
Sustainable Finance Working Group (SFWG), Coalition of Finance Ministers for Climate Action(CFMCA), the International Platform for Sustainable Finance (IPSF), the United Nations Framework
Convention on Climate Change (UNFCCC) and the Paris Agreement.
Australia will host the Global Nature Positive Summit in 2024, to help build consensus on principles
and policy settings to deliver investment in nature, both in Australia and globally.
Australia will also continue to support innovative financing models and approaches to support
sustainable investment in our region. This will complement the expansion of direct Government-led
financing efforts in the region.
Australia will continue to make efforts in international fora including the G20, to argue for thedevelopment of market structures which reward global resources producers that improve theirenvironmental and social footprint.

Next steps
The Government will continue to elevate sustainable finance as a key pillar of Australia’s broader
climate- and nature-related international engagement, to help position Australia as a regional andglobal leader in sustainability.
The Government will prioritise making sustainable finance and disclosure frameworks
internationally interoperable in Australia’s broader climate and nature related international
engagement, including as part of the implementation of our Southeast Asia Economic Strategy.
The Government will advocate for differentiated international trading markets for resources
produced to higher environmental, social and governance standards through G20 engagements.

Pillar 3: Australian Government leadership and engagement | 14

Key reform timeline

15 | Key reform timeline