7 mins read
Webinar series wrap-up
Australia’s Climate-related Financial Disclosure (CRFD) reforms are entering a critical new phase. From 2026, the next tranche of organisations will be required to report under the national climate disclosure framework. This means a much broader set of Australian businesses will be formally brought into the assessment and reporting process.
For many companies, this will be the first time they must disclose climate-related risks, opportunities, governance processes, transition planning and emissions data in line with the evolving AASB sustainability standards. These changes will apply not just to listed entities, but to a wide range of large proprietary companies and other organisations that meet the threshold criteria.
In 2026, a new crop of businesses must report on their climate obligations
This represents a major shift. Climate reporting, and its supporting internal controls, evidence, and assurance expectations, is no longer limited to the largest end of town. Businesses that have never been subject to climate disclosure obligations before now need to understand what’s coming, how to prepare, and what systems and data they’ll require ahead of the 2026 start date.
If your organisation is about to fall within scope, now is the time to get ready.
Prepare for upcoming mandatory climate-related financial disclosures (CRFD) in 2026
✅ Entities that fall into the 2026 (Group 2) cohort
From 1 July 2026, CRFD will apply to:
Entities (companies, financial institutions, unlisted and listed, including what would be “large proprietary companies” under Australian corporate law) that meet at least two of the following three size thresholds (on a consolidated basis):
Consolidated revenue ≥ AUD 200 million
Consolidated gross assets (end-of-financial-year) ≥ AUD 500 million
250 or more full-time equivalent employees (or the equivalent)
Entities that are “reporting entities” under the NGER Act (even if they don’t meet the above size thresholds) — i.e. organisations that already have obligations to report greenhouse gas emissions or energy under Australian Accounting Standards Board
“Asset-owners” such as registrable superannuation entities, registered investment schemes or retail corporate collective investment vehicles (CCIVs), if they have assets under management (or assets in their control) above a certain high threshold of AUD 5 billion or the entity otherwise meets at least two of the three criteria pertaining to consolidated revenue, consolidated gross assets and employee count
Because of these criteria, the 2026 cohort will include:
Large unlisted companies (private but “large proprietary companies”) that meet the size test;
Financial institutions, investment vehicles, and asset owners with very large asset bases;
Organisations previously subject to NGER reporting (e.g. in energy, resources, manufacturing) even if they are not extremely large.
Stay ahead: Watch our Climate Disclosure Readiness webinar series
To help organisations understand what this expansion means, our team has delivered a comprehensive series of webinars unpacking the upcoming CRFD requirements, practical reporting expectations, and assurance implications.
Watch the webinar series to get up to speed on how to prepare for Climate-related Financial Disclosure in 2026, and what your business needs to do now to be ready.
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Webinar 1:
Climate Disclosure Readiness: Understanding Australia’s Climate-Related Financial Disclosure Requirements and Obligations for Australian Companies
Watch the first in our new webinar series, Climate Disclosure Readiness. In this five-part series, our experts will guide you through the requirements, who they apply to, plus the essentials for meeting your Climate-Related Financial Disclosure obligations.
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Webinar 2:
Climate Disclosure Readiness: GHG Accounting Essentials. How to Measure and Report Your Emissions Accurately
Watch the second episode in our new Climate Disclosure Readiness webinar series, ‘GHG Accounting Essentials. How to Measure and Report Your Emissions Accurately’. In this five-part series, our experts will guide you through the requirements, who they apply to, plus the essentials for meeting your Climate-Related Financial Disclosure obligations.
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Webinar 3:
Climate Disclosure Readiness: Navigating Scope 3 Emissions – Overcoming Challenges & Building a Robust Strategy
Watch the third webinar in our Climate Disclosure Readiness series – Navigating Scope 3 Emissions: Overcoming Challenges & Building a Robust Strategy.
In the series, our experts guide you through the GHG topics that will be essential for meeting your GHG reporting and disclosure obligations.
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Webinar 4:
Climate Disclosure Readiness: The Role of GHG Assurance. Enhancing Credibility and Compliance with Regulatory Expectations
Watch our expert-led webinar to understand why GHG assurance has such an important role in disclosures, as well as explore what assurance typically looks like for companies at various stages of “readiness”; ultimately unlocking the true value that GHG assurances can bring to your organisation.
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Webinar 5:
Climate Disclosure Readiness: From Compliance to Leadership. Building a Credible Decarbonisation Strategy
Compliance isn’t the finish line. It’s the starting point. If you’re a sustainability leader, ESG executive, or anyone responsible for net zero strategy, this webinar is for you, ‘From Compliance to Leadership: Building a Credible Decarbonisation Strategy’.
Take the next step in your Climate Disclosure journey
The shift toward transparent, high-quality Climate Disclosure is accelerating. Organisations that invest early, strengthening their emissions data, building internal capability, and preparing for assurance, will be better positioned to meet compliance expectations and demonstrate true sustainability leadership.
If you’re ready to deepen your Climate Disclosure maturity or explore how assurance can support your organisation, our team is here to help.
Together, let’s move from understanding into action.
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Speak to our team:
Reach out to our team of Sustainability experts to discuss your requirements for support in preparing your Australian Climate-Related Financial Disclosure (CRFD) and beyond.
Typical engagement pathway
CRFD Readiness Assessment – high-level review of gaps relative to ISSB/ASRS.
GHG Boundary Setting & Emissions Calculation – build a compliant emissions baseline.
Climate Risk and Scenario Analysis – produce disclosure-ready outputs.
Governance & Reporting Framework Development – embed controls and processes.
Independent Assurance – verify GHG emissions and climate disclosure sections.
Why Intertek SAI Global for GHG Verification under Australia’s CRFD Requirements
Australia’s new Climate-Related Financial Disclosure (CRFD) laws require all in-scope organisations to have their greenhouse gas (GHG) emissions independently verified. Even if an organisation has already calculated its emissions internally or through another consultancy, the final mandatory step is impartial third-party assurance. Consultants that assisted with building the GHG dataset cannot provide assurance over their own work due to independence and conflict-of-interest rules.
Intertek SAI Global is the trusted partner to deliver this.
Intertek SAI Global provides independent GHG verification that meets the requirements of the Corporations Act, AASB Sustainability Standards and the AUASB’s new ASSA 5000 assurance framework. With no conflicts of interest, global expertise, and a long history of sustainability assurance, Intertek ensures that your GHG data is compliant, audit-ready and credible with regulators, investors and boards.
Organisations that have already compiled their emissions will benefit from Intertek’s ability to:
Identify and resolve data or methodology gaps
Verify Scope 1, Scope 2 and material Scope 3 emissions
Provide a defensible assurance statement for CRFD reporting
Support a smooth transition from limited to reasonable assurance over time
Intertek gives organisations the confidence, independence and technical rigour required for climate reporting — whether your GHG data is new, evolving or already established.
Why choose Sustainability Assurance with Intertek SAI Global?
Global assurance and sustainability expertise with local presence in Australia
Accredited GHG and sustainability verification capabilities
Deep experience in supply chain risk, ESG assurance and regulatory reporting
Flexible engagement model for organisations beginning or maturing their climate-reporting journey