14 October 2026
More than one-third of Australia's largest listed entities voluntarily disclosed Scope 3 emissions despite receiving a first-year exemption under Australia's new mandatory climate reporting regime, according to a new report by Chartered Accountants Australia and New Zealand (CA ANZ), Purpose Bureau and Monash University.
The findings suggest many organisations are treating climate reporting as more than a compliance exercise, with 54 entities (35 per cent) voluntarily disclosing Scope 3 emissions, 25 of those entities independently assuring the information, and more than half (84 entities) already publishing formal transition plans with quantified emissions reduction pathways.
CA ANZ CEO, Ainslie van Onselen, said the results show many of Australia’s largest entities are already moving beyond minimum requirements.
"The real opportunity isn't simply meeting a reporting requirement. It's using these disclosures to generate insights that support better business decisions and outcomes," Ms van Onselen said.
"The entities getting the most value from sustainability reporting are using it to inform decision-making, not just meet compliance obligations."
"These findings suggest many entities are already taking that approach, building the capability and systems they'll need as reporting requirements continue to evolve."
Purpose Bureau Executive Director, Client Solutions & Partnerships, Max Van Biene, said the results highlight the progress already being made by Australia's largest listed entities.
“As expected, our data set of 493 reporters to date shows listed entities as the most mature cohort so far. That tells the rest of the market it's achievable, not just aspirational, and we expect that number to keep climbing as supply chain data becomes more available.”
The report, State of the Market, The ASX Listed Cohort, provides a data-led analysis of climate disclosures from 154 ASX-listed Group 1 entities, representing one of the first detailed assessments of how Australia's largest listed organisations are responding to mandatory climate reporting requirements.
The findings will also add to discussions at CA ANZ's Sustainability Conference 2026 on October 16, where business, finance and sustainability leaders will examine how organisations can move beyond compliance to use sustainability information to strengthen decision-making, resilience and long-term value creation.
Ms van Onselen said the growing volume of disclosures is creating a valuable source of market intelligence for entities preparing to report.
"For the first time, we have enough disclosures in the market to move beyond individual reports and start understanding broader reporting trends, initially for Australia’s largest listed entities,” she said.
“As sustainability reporting reaches a wider range of organisations, capability matters. We’re investing in practical education, guidance and resources to help members not just meet the standards but make sustainability reporting work for their business.”
The report is the first in a quarterly series that will track how Australia's sustainability reporting landscape evolves over time through a new partnership between CA ANZ, Purpose Bureau and Monash University.
CA ANZ's Sustainability Conference 2026 is open to members and non-members, with the program and registration available on the CA ANZ website.
About Chartered Accountants Australia and New Zealand
Chartered Accountants Australia and New Zealand represents nearly 143,000 financial professionals, supporting them to make a difference to the businesses, organisations and communities in which they work and live. Chartered Accountants are known as Difference Makers. The depth and breadth of their expertise helps them to see the big picture and chart the best course of action.
www.charteredaccountantsanz.com
For more information contact:
|
Zoe Delamare, Public Affairs Lead M +61 431 601 002
|
Owen Roberts, Public Affairs Specialist M +61 422 644 847
|
