An entity that must prepare a financial report under Chapter 2M also prepares a sustainability report for the year if it meets two of: consolidated revenue of $50 million, consolidated gross assets of $25 million and 100 employees (or the amounts prescribed); or is registered, or required to apply to register, under the National Greenhouse and Energy Reporting Act 2007; or is a registered scheme, registrable superannuation entity or retail CCIV with assets of $5 billion or more. A parent required to consolidate may prepare one report for the group. The duty phases in from financial years starting 1 January 2025 (Part 10.77, s 1707B), and from 1 July 2027 applies to all entities within these thresholds.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.