Where do entities and companies publish disclosures?
Commonwealth entities and companies must prepare annual reports under the Public Governance, Performance and Accountability Act 2013.
The Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) requires entities to include any additional reporting requirements imposed by other legislation, to be included in an appendix to the annual report. Section 516A of the Environment Protection and Biodiversity Conservation Act 1999 (EPBC Act) sets out such requirements, including climate disclosure.
Publication Requirements
From 2025-26 Commonwealth Climate Disclosure reporting, including emissions inventories, will be published on the Transparency Portal using the Digital Annual Reporting Tool (DART).
If your Commonwealth entity or company is only required to publish a emissions inventory for the 2025-26 reporting period, you will be required to publish this emissions data both as an appendix to the annual report, and separately as a dataset on the Transparency Portal.
If your Commonwealth entity or company is required to publish an emissions inventory and a climate disclosure for the 2025-26 reporting period (for example, your entity is part of Tranche 1 or Tranche 2), you will be required to publish this emissions data as a dataset on the Transparency Portal. The climate disclosure (which also features the emissions inventory) is required to be uploaded as a separate report on the Transparency Portal, which is referenced in the appendix of your annual report.
Your entity’s climate disclosure and emissions dataset will be featured as part of the entity’s corporate documents on the Transparency Portal.
Use of cross‑references
The climate disclosure is presented in an appendix as an ‘other legislation’ reporting requirement in the annual report
If climate‑related information is already included in the main body of the annual report and meets one or more Core Requirements under the Commonwealth Climate Disclosure Requirements, it does not need to be repeated in the climate disclosure, just cross-reference to the relevant information.
Further guidance on annual reports is available under Resource Management Guides in the right‑hand menu.
