Insights

Regulatory analysis. Implementation patterns. Audit committee briefings.

Working notes from a finance-led practice that reads every Group 1 disclosure ASIC lodges. No marketing fluff. Written for the people who sign the directors' declaration.

Regulatory·April 2026

Reading the Group 1 disclosures: what survived assurance, and what didn't.

The first wave of Group 1 sustainability reports lodged with ASIC tells a clear story. The reports that survived assurance share three structural features. The ones with material adjustments share two failure patterns.

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Methodology·March 2026

The Phase 2 / Phase 3 split: why financial scenario work belongs after the foundations, not alongside them.

The most common failure mode in first-year reporting is to attempt financial scenario calculations before governance, risk, and data foundations are evidenced. Here is the sequencing discipline that prevents it.

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Governance·February 2026

What the directors' declaration actually says — and what ASIC RG 280 expects directors to do before signing it.

Directors may rely on the special knowledge of their own staff or external consultants. They must still exercise care and due diligence, including applying a critical lens to the substance of the disclosures. RG 280 is explicit about what that means in practice.

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