AASB

Australian Accounting Standards Board (AASB)

AICD

Australian Institute of Company Directors

ASCI

Australian Council of Superannuation Investors

ASFA

Association of Superannuation Funds of Australia

ASIC Act

Australian Securities and Investment Commission Act 2001

AUASB

Auditing and Assurance Standards Board

BCSD Australia

Business Council for Sustainable Development Australia

CAANZ&CPA Australia

Chartered Accountants Australia and New Zealand and CPA Australia

CFCR

Conceptual Framework for Corporate Reporting

DBVCC

Deakin Business Value Creation Centre

EM

Explanatory Memorandum

ERA

External Reporting Australia

ESG reporting

Environmental Social and Governance Reporting

FRC

Financial Reporting Council

G100

Group of 100

ICCPR

International Covenant on Civil and Political Rights

ICESCR

International Covenant on Economic, Social and Cultural Rights

ISSB

International Sustainability Standards Board

LCA

Law Council of Australia

MP

Member of Parliament

PCA

Property Council of Australia

PGPA Act

Public Governance, Performance and Accountability Act (2013)

PS Act

Public Service Act 1999

TNFD

Taskforce on Nature related Financial Disclosures

Treasury

Department of the Treasury

the bill

Treasury Laws Amendment (Financial Reporting System Reform) Bill 2026

the committee

Senate Economics Legislation Committee

the Corporations Act

Corporations Act 2001

The Scrutiny Committee

The Senate Standing Committee for the Scrutiny of Bills

Uniting Church

Uniting Church in Australia, Synod of Victoria and Tasmania