ASX updates on sustainability reporting and employee incentive schemes
The ASX has provided an update outlining some rule changes for listed entities.
- Amendment to Listing Rule 17.5 (Sustainability Reporting)Following a consultation process, ASX is proceeding with an amendment to Listing Rule 17.5. Under this change, the late lodgement of an annual sustainability report will not result in the mandatory, automatic suspension of the entity’s securities. This amendment is intended to take effect on 16 January 2026, subject to regulatory approval.
- Employee incentive schemes (Listing Rule 7.1)ASX has revised its position on securities issued under employee incentive schemes. Going forward, securities issued with specific securityholder approval under Listing Rule 10.14 (e.g., issues to directors) will no longer count towards the maximum number of securities approved under the broader Listing Rule 7.2 exception 13. This simplifies the management of placement capacities.
This is also a reminder of key deadlines for December year-end entities, including preliminary final reports due by 27 February 2026 and statutory audited annual accounts due by 31 March 2026. Read more here.
Organisations affected: Listed entities that are required by the Corporations Act to prepare sustainability reports and listed entities that issue shares or options to employees and directors
Policies affected: Reporting related policies and procedures
2025 AUSTRAC compliance reports due 31 March
All businesses that provided designated services during 2025 are reminded that their AUSTRAC annual compliance report must be submitted via the AUSTRAC Online portal by 31 March 2026. Before lodging, ensure you have set up multi-factor authentication on the updated platform and verified that your administrator and compliance officer details are current. Please note that any entity providing a designated service for even a single day in 2025 is legally required to report to avoid potential penalties. Read more here.
Organisations affected: AUSTRAC Reporting Entities
Policies affected: Reporting related policies and procedures
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