{"id":2889,"date":"2026-04-21T17:19:50","date_gmt":"2026-04-21T07:19:50","guid":{"rendered":"https:\/\/www.hashmicro.com\/au\/blog\/?p=2889"},"modified":"2026-04-21T17:22:57","modified_gmt":"2026-04-21T07:22:57","slug":"esg-reporting","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/au\/blog\/esg-reporting\/","title":{"rendered":"ESG Reporting: Explanations and Free Downloadable Templates"},"content":{"rendered":"<p>ESG reporting in Australia is the process of disclosing environmental, social, and governance performance data to the public. It covers emissions, workforce practices, board oversight, and climate risk in one report.<\/p>\n<p>Australian businesses prepare ESG reports by collecting data across operations, applying standards such as AASB S1, AASB S2, and <a href=\"https:\/\/www.globalreporting.org\" target=\"_blank\" rel=\"noopener\">GRI<\/a>, and publishing results alongside financial statements.<\/p>\n<p>From FY2025, mandatory climate disclosures apply to the largest Australian companies. Therefore, this blog will cover all ESG reporting obligations, frameworks, and data requirements that are vital to understand.<\/p>\n<style>\r\n\t.takeaways-container {\r\n\t\tmargin: 20px 0;\r\n\t\tfont-family: sans-serif;\r\n\t}\r\n\t.box-content {\r\n\t\tbackground-color: #fffacd;\r\n\t\tbox-shadow: 0 4px 8px rgba(0, 0, 0, 0.1);\r\n\t\tborder-radius: 25px;\r\n\t\tpadding: 25px;\r\n\t}\r\n\t.title {\r\n\t\tmargin-bottom: 20px;\r\n\t}\r\n\t.title p {\r\n\t\tdisplay: inline-block;\r\n\t\tbackground-color: #8A0E19;\r\n\t\tcolor: #ffffff;\r\n\t\tpadding: 8px 15px;\r\n\t\tborder-radius: 8px;\r\n\t\tfont-size: 22px;\r\n\t\tfont-weight: bold;\r\n\t\tmargin: 0;\r\n\t}\r\n\t.item {\r\n\t\tdisplay: flex;\r\n\t\talign-items: flex-start;\r\n\t\tmargin-bottom: 12px;\r\n\t}\r\n\t.item .circle {\r\n\t\twidth: 8px;\r\n\t\theight: 8px;\r\n\t\tbackground-color: #000000;\r\n\t\tborder-radius: 50%;\r\n\t\tmargin-right: 12px;\r\n\t\tflex-shrink: 0;\r\n\t\tmargin-top: 8px;\r\n\t}\r\n\t.item p {\r\n\t\tmargin: 0;\r\n\t\tfont-size: 16px;\r\n\t\tline-height: 1.6;\r\n\t}\r\n\t.item p a {\r\n\t\tcolor: #8A0E19;\r\n\t\tfont-weight: normal;\r\n\t\ttext-decoration: none;\r\n\t}\r\n\t.item p a:hover {\r\n\t\ttext-decoration: underline;\r\n\t}\r\n\t.button-wrapper {\r\n\t\tmargin-top: 25px;\r\n\t}\r\n\t.submit-button {\r\n\t\tbackground-color: #8a0e19;\r\n\t\tcolor: #fff !important;\r\n\t\ttransition: all .3s ease;\r\n\t\tpadding: 12px 28px;\r\n\t\tdisplay: inline-block;\r\n\t\tborder-radius: 12px;\r\n\t\tfont-size: 16px;\r\n\t\tfont-weight: bold;\r\n\t\ttext-decoration: none;\r\n\t}\r\n\t.submit-button:hover {\r\n\t\tbackground-color: #991b26;\r\n\t}\r\n\t@media (max-width: 767px) {\r\n\t\t.takeaways-container {\r\n\t\t\theight: auto;\r\n\t\t\tpadding: 0;\r\n\t\t}\r\n\t\t.box-content {\r\n\t\t\tpadding: 24px;\r\n\t\t}\r\n\t\t.content,\r\n\t\t.main-content,\r\n\t\t.list-item {\r\n\t\t\twidth: 100%;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<div class=\"takeaways-container\">\r\n\t<div class=\"box-content\">\r\n\t\t<div class=\"content\">\r\n\t\t\t<div class=\"title\">\r\n\t\t\t\t<p>Key Takeaways<\/p>\r\n\t\t\t<\/div>\r\n\t\t\t<div class=\"main-content\">\r\n\t\t\t\t<div class=\"list-item\">\r\n\t\t\t\t\t<div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#what-is-esg-reporting\">ESG reporting is<\/a> the structured disclosure of environmental, social, and governance performance data in a format that is measurable, comparable, and audit-ready for investors and regulators.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p>AASB S2 introduces <a href=\"#is-esg-reporting-mandatory-in-australia\">mandatory ESG reporting<\/a> across three phased groups from FY2025 to FY2027, based on revenue, asset, and headcount thresholds.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#how-to-start-esg-reporting\">Starting ESG reporting<\/a> follows a six-stage process covering obligation assessment, materiality, framework selection, data collection, report drafting, and assurance.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#esg-reporting-best-practices-for-australian-businesses\">Best practices<\/a> involves using a centralised ESG software integrated with ERP and HR systems, applies emission factors, and produces assurance-ready audit trails across reporting cycles.<\/p><\/div>\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/div>\n<!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div> -->\r\n\r\n<!-- <div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Table of Content<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t}\r\n\t\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\t\t\t\t}\r\n\t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\t\t\t} else {\r\n\t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\t\t\ttoc.style.paddingBottom = '24px';\r\n\t\t\t \tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t  });\r\n\r\n\t\t  \/\/ Close TOC when a link inside it is clicked\r\n\t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\t\t  tocLinks.forEach(function(link) {\r\n\t\t\tlink.addEventListener(\"click\", function() {\r\n\t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t});\r\n\t\t  });\r\n\t\t});\r\n\r\n\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<!-- START script lama -->\r\n<!-- <script>\r\n\/\/ \tvar pilihDaftarIsi = document.getElementById('pilihDaftarIsi');\r\n\t\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/ \t\tvar dropdownFixedTop = document.querySelector('.dropdown-fixed-top');\r\n\r\n\/\/ \t\tdropdownFixedTop.addEventListener('click', function() {\r\n\/\/ \t\t\tvar dropdownContent = this.querySelector('.list_toc');\r\n\/\/ \t\t\tdropdownContent.classList.toggle('show');\r\n\/\/ \t\t});\r\n\r\n\/\/ \t\twindow.addEventListener('click', function(event) {\r\n\/\/ \t\t\tvar listTocTop = document.getElementById('list_toc_top');\r\n\r\n\/\/ \t\t\tif (!dropdownFixedTop.contains(event.target)) {\r\n\/\/ \t\t\t\tlistTocTop.classList.remove('show');\r\n\/\/ \t\t\t}\r\n\/\/ \t\t});\r\n\/\/ \t});\r\n\t\r\n\/\/ \tvar daftarIsiContainer = document.getElementById('toc_group_article');\r\n\/\/ \tvar dropdownFixedTop = document.getElementById('dropdown-fixed-top');\r\n\/\/     var triggered = false; \/\/ Flag to keep track of whether the function has been triggered\r\n\r\n\/\/     window.addEventListener('scroll', function() {\r\n\/\/         if (!triggered && isCompletelyScrolledPast(daftarIsiContainer)) {\r\n\/\/             showSectionDropdownFixedTop(false);\r\n\/\/             triggered = true;\r\n\/\/         } else if (triggered && !isCompletelyScrolledPast(daftarIsiContainer)) {\r\n\/\/             showSectionDropdownFixedTop(true);\r\n\/\/             triggered = false;\r\n\/\/         }\r\n\/\/     });\r\n\r\n\/\/     function isCompletelyScrolledPast(element) {\r\n\/\/         var elementTop = element.getBoundingClientRect().top;\r\n\/\/         var elementBottom = element.getBoundingClientRect().bottom;\r\n\/\/         return elementTop < 0 && elementBottom < 0;\r\n\/\/     }\r\n\r\n\/\/     function showSectionDropdownFixedTop(show) {\r\n\/\/ \t\tif (show) {\r\n\/\/ \t\t\tdropdownFixedTop.classList.remove(\"show\");\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tdropdownFixedTop.classList.add(\"show\");\r\n\/\/ \t\t}\r\n\/\/     }\r\n<\/script> -->\r\n<!-- <script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n\t\t  pilihDaftarIsi.innerHTML = a.textContent;\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float', 'list_toc_top']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script> -->\r\n<!-- END script lama -->\r\n\t\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!--  <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\nToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\"\r\n        Fungsi untuk mengubah teks menjadi format id\r\n        function formatId(text) {\r\n            return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n        }\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        const elements = document.querySelectorAll('.td-post-content h2');\r\n\t\t\t\/\/, .td-post-content h3\r\n\r\n        elements.forEach(element => {\r\n            if (element.tagName === 'H2') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n                headings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n            } else if (element.tagName === 'H3') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n                if (headings.length > 0) {\r\n                    headings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n                }\r\n            }\r\n        });\r\n\r\n        \/\/ Membuat list HTML dari objek headings\r\n        const ul = document.getElementById('list_toc');\r\n        let currentUl = ul;\r\n        headings.forEach(heading => {\r\n            const li = document.createElement('li');\r\n            const a = document.createElement('a');\r\n            a.textContent = heading.title;\r\n            a.href = `#${heading.id}`;\r\n            li.appendChild(a);\r\n\r\n            if (heading.level === 'h2') {\r\n                \/\/ Menyimpan ul saat ini untuk menambahkan nested ul\r\n                currentUl = li;\r\n                ul.appendChild(li);\r\n            } else if (heading.level === 'h3') {\r\n                if (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n                    \/\/ Jika belum ada nested ul, buat satu\r\n                    const nestedUl = document.createElement('ul');\r\n                    currentUl.appendChild(nestedUl);\r\n                    currentUl = nestedUl;\r\n                }\r\n                currentUl.appendChild(li);\r\n            }\r\n\r\n            createNestedList(li, heading.children);\r\n        });\r\n\t\tDapatkan elemen ul dengan id 'list_toc_float'\r\nconst ulFloat = document.getElementById('list_toc');\r\nconst ulJourney = document.getElementById('list_journey');\r\n\r\nDapatkan isi (child elements) dari ul dengan id 'list_toc_float'\r\n\tif (ulFloat !== null) {\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\t\tconst ulTocTop = document.getElementById('list_toc_top');\r\n\t\tif ((ulToc !== null || ulToc !== undefined) && window.innerWidth > 1018){\r\n\t\t\tulToc.append(...clonedChildren);\r\n\t\t} else {\r\n\t\t\tulTocTop.append(...clonedChildren);\r\n\t\t}\r\n\t} \r\n\r\n\tif (ulJourney !== null) {\r\n\t\tconst clonedChildrenJourney = ulJourney.cloneNode(true).children;\r\n\t\tconst ulTocJourney = document.getElementById('list_toc_journey');\r\n\t\tulTocJourney.append(...clonedChildrenJourney);\r\n\t} \r\n\t\r\n        Fungsi untuk mengambil tinggi navbar\r\n        function getNavbarHeight() {\r\n            const navbar = document.getElementById('tdi_34');\r\n            return navbar ? navbar.offsetHeight : 0;\r\n        }\r\n\r\n        \/\/ Fungsi untuk menambahkan offset posisi scroll\r\n        function scrollToElementWithOffset(elementId) {\r\n            const element = document.getElementById(elementId);\r\n            if (element) {\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n\n<a href=\"https:\/\/www.hashmicro.com\/au\/free-product-tour\/?medium=free-product-tour\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/11\/Free-Product-Tour-resized.webp\" alt=\"Free Demo\"><\/a>\n<h2><strong>What Is ESG Reporting?<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-2895\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Untitled-design-68.webp\" alt=\"what-is-esg-reporting?\" width=\"800\" height=\"400\" srcset=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Untitled-design-68.webp 800w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Untitled-design-68-300x150.webp 300w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Untitled-design-68-768x384.webp 768w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Untitled-design-68-150x75.webp 150w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Untitled-design-68-696x348.webp 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>ESG reporting is the disclosure of a company&#8217;s environmental, social, and governance performance. It translates sustainability activities into measurable data that stakeholders can use for decisions.<\/p>\n<p>The environmental pillar covers emissions, energy, water, and waste. The social pillar covers workforce, safety, and community impact. The governance pillar covers board structure, ethics, executive pay, and risks.<\/p>\n<p>In Australia, ESG reporting has shifted from voluntary communication to regulated disclosures. All companies must prepare climate statements under AASB S2, with phased thresholds from 2025 onwards.<\/p>\n<style>\r\n    #custom-quote {\r\n        background-color: #f0f0f0;\r\n        padding: 20px;\r\n        border-radius: 12px;\r\n        margin: 20px;\r\n        display: flex;\r\n        flex-direction: column;\r\n    }\r\n\r\n    #custom-quote .quote-body {\r\n        display: flex;\r\n        flex-direction: row;\r\n        align-items: flex-start;\r\n        gap: 15px;\r\n        font-size: 16px;\r\n        line-height: 1.5;\r\n        font-style: italic;\r\n    }\r\n\r\n    #custom-quote .quote-icon {\r\n        width: 40px;\r\n        height: 40px;\r\n        flex-shrink: 0;\r\n    }\r\n\r\n    #custom-quote .quote-author-wrapper {\r\n        margin-top: 15px;\r\n        align-self: flex-start;\r\n        margin-left: 55px; \r\n\t\tmargin-bottom: 0px;\r\n    }\r\n\r\n    #custom-quote em {\r\n        font-family: 'Roboto Serif', serif !important;\r\n        font-size: 12px;\r\n        font-weight: bold;\r\n        font-style: normal;\r\n    }\r\n\r\n    @media screen and (max-width: 768px) {\r\n        #custom-quote {\r\n            margin: 15px 0;\r\n            padding: 15px;\r\n        }\r\n        \r\n        #custom-quote .quote-body {\r\n            gap: 12px;\r\n        }\r\n\r\n        #custom-quote .quote-author-wrapper {\r\n            margin-left: 52px;\r\n        }\r\n    }\r\n\r\n    @media screen and (max-width: 480px) {\r\n        #custom-quote {\r\n            margin: 10px 0;\r\n            padding: 12px;\r\n        }\r\n\r\n        #custom-quote .quote-body {\r\n            font-size: 14px;\r\n            gap: 10px;\r\n        }\r\n\r\n        #custom-quote .quote-icon {\r\n            width: 32px;\r\n            height: 32px;\r\n        }\r\n\r\n        #custom-quote .quote-author-wrapper {\r\n            margin-top: 10px;\r\n            margin-left: 42px;\r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div id=\"custom-quote\">\r\n    <div class=\"quote-body\">\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/12\/quote.webp\" alt=\"Quote Icon\" class=\"quote-icon\">\r\n        <div>\r\n            ESG reporting is, at its core, the translation of non-financial performance into auditable data. Every figure, every target, and every forward-looking statement must withstand the same scrutiny as a line item in the financial statements.        <\/div>\r\n    <\/div>\r\n    <p class=\"quote-author-wrapper\">\r\n        <em>Ricky Halim, B.Sc., Managing Director<\/em>\r\n    <\/p>\r\n<\/div>\n<h2><strong>Is ESG Reporting Mandatory in Australia?<\/strong><\/h2>\n<p>Yes. The <a href=\"https:\/\/www.aph.gov.au\/Parliamentary_Business\/Bills_Legislation\/Bills_Search_Results\/Result?bId=r7367\" target=\"_blank\" rel=\"noopener\">Treasury Laws Amendment<\/a> (Financial Market Infrastructure and Other Measures) Act 2024 introduces mandatory climate-related financial disclosures under AASB S1 and AASB S2.<\/p>\n<p>The regime applies in three phased groups based on size and listing status.<\/p>\n<h3>1. Group 1 (FY2025): large listed and large unlisted companies<\/h3>\n<p>Group 1 covers companies meeting two of three thresholds: 500+ employees, $1 billion in revenue, or $1 billion in gross assets. Reporting begins for financial years starting 1 January 2025.<\/p>\n<p>These entities must disclose climate risks, Scope 1 and Scope 2 emissions, governance processes, and scenario analysis from year one. Scope 3 emissions disclosure applies from their second reporting year.<\/p>\n<h3>2. Group 2 (FY2026): medium listed and unlisted companies<\/h3>\n<p>Group 2 applies to entities meeting two of: 250 or more employees, $200 million in revenue, or $500 million in gross assets. Reporting obligations begin for financial years starting 1 July 2026.<\/p>\n<p>These businesses follow the same AASB S2 content requirements as Group 1, however, they receive modified assurance timelines and transitional relief on Scope 3 emissions during the initial reporting cycles.<\/p>\n<h3>3. Group 3 (FY2027): smaller listed and financial institutions<\/h3>\n<p>Group 3 applies to entities meeting two of: 100 or more employees, $50 million in revenue, or $25 million in gross assets. It also captures asset owners holding $5 billion or more. Reporting starts 1 July 2027.<\/p>\n<p>Smaller entities may scope disclosures to material climate risks only, yet they still need to document governance, strategy, risk management, and metrics in line with AASB S1 and AASB S2.<\/p>\n<h3>4. Voluntary ESG reporting: who should start now even if not yet required<\/h3>\n<p>Private companies, mid-market suppliers, and not-for-profits often face ESG data requests from banks, insurers, and customers. Voluntary reporting prepares them for audit-grade disclosure before obligations arrive.<\/p>\n<p>Australian exporters into the EU, UK, and Japan also face buyer-driven ESG questionnaires. Therefore, starting a voluntary AASB S2-aligned report now protects future contracts when thresholds shift.<\/p>\n<h2><strong>Why ESG Reporting Matters for Australian Businesses<\/strong><\/h2>\n<p>ESG reporting is no longer a marketing exercise. It now carries legal, commercial, and reputational consequences that affect access to capital, contracts, and insurance. Three drivers explain the shift.<\/p>\n<h3>1. Meeting ASIC obligations and avoiding greenwashing risk<\/h3>\n<p>ASIC holds active enforcement powers against misleading sustainability claims. Since 2023, it has issued infringement notices and commenced Federal Court actions against superannuation funds and listed companies.<\/p>\n<p>Accurate ESG reporting, backed by documented sources and methods, is therefore the primary defence. Vague net-zero pledges, statements without evidence, or selective disclosure all attract regulator scrutiny.<\/p>\n<h3>2. Responding to investor, lender, and supply chain demands<\/h3>\n<p>The Big Four Australian banks now embed ESG data into credit assessments and sustainability-linked loans. Large investors like AustralianSuper and Aware Super also require AASB S2-aligned disclosures.<\/p>\n<p>Large buyers such as Woolworths, BHP, and Telstra also cascade ESG questionnaires down supply chains. Consequently, suppliers without structured data risk losing tenders, pricing, or preferred-vendor status.<\/p>\n<h3>3. Building long-term business resilience and reputation<\/h3>\n<p>Climate risk, workforce turnover, and governance failures erode enterprise value over time. ESG reporting forces structured measurement, giving boards early warning of issues financial statements cannot surface.<\/p>\n<p>Transparent reporting strengthens trust with customers, talent, and communities. For example, Australian companies publishing audited emissions data often outperform peers on retention and loyalty metrics.<\/p>\n<h2><strong>ESG Reporting Frameworks Used in Australia<\/strong><\/h2>\n<p>Australian businesses typically combine a mandatory standard with voluntary frameworks.<\/p>\n<p>The mandatory layer covers compliance, while voluntary frameworks address investor expectations and global comparability.<\/p>\n<h3>1. AASB S1 and AASB S2: Australia&#8217;s mandatory sustainability reporting standards<\/h3>\n<p>AASB S1 sets general sustainability disclosure requirements across governance, strategy, risk, and metrics. AASB S2 focuses on climate disclosures, including physical risk, transition risk, and scenario analysis.<\/p>\n<p>Both standards align with the ISSB baseline. Australian entities in Groups 1, 2, and 3 apply AASB S2 from their commencement dates, with AASB S1 following as the framework matures.<\/p>\n<h3>2. GRI (Global Reporting Initiative): the most widely used voluntary framework<\/h3>\n<p>The GRI Standards remain the dominant voluntary framework for full ESG reporting in Australia. They cover universal, sector, and topic-specific disclosures across environmental, social, and governance pillars.<\/p>\n<p>GRI suits companies wanting stakeholder reporting beyond climate. For example, ASX-listed miners pair AASB S2 climate statements with a GRI-aligned report covering tailings, community, and workforce topics.<\/p>\n<h3>3. TCFD: the climate framework now incorporated into AASB S2<\/h3>\n<p>The Task Force on Climate-related Financial Disclosures framework introduced the four-pillar structure now embedded in AASB S2: governance, strategy, risk management, and metrics and targets.<\/p>\n<p>Australian entities reporting under TCFD, such as APRA-regulated banks under CPG 229, can transition to AASB S2 with limited rework. The disclosure logic stays the same, though required metrics become more specific.<\/p>\n<h3>4. ISSB \/ IFRS S1 and S2: the global standards behind Australia&#8217;s AASB S1\/S2<\/h3>\n<p>The International Sustainability Standards Board issued IFRS S1 and S2 in June 2023. The AASB then adopted these with minor Australian modifications, producing AASB S1 and AASB S2 for local use.<\/p>\n<p>For multinationals, this alignment means one global ESG data set can satisfy Australian, UK, Japanese, and Singaporean regimes, subject to differences in scope, timing, and assurance.<\/p>\n<h3>5. CDP and UN SDGs: supplementary voluntary disclosure channels<\/h3>\n<p>CDP runs an annual questionnaire covering climate, water, and forests. Many Australian listed companies respond because institutional investors use the scores in engagement and voting decisions.<\/p>\n<p>The UN Sustainable Development Goals provide a high-level outcome framework. Businesses typically map ESG initiatives to relevant SDGs inside a GRI report, rather than producing a standalone SDG disclosure.<\/p>\n<h2><strong>Types of ESG Reports<\/strong><\/h2>\n<p>Australian businesses rarely produce a single all-encompassing document. Instead, ESG reporting has split into distinct report types, each serving specific stakeholders, frameworks, and assurance needs.<\/p>\n<h3>1. ESG annual \/ sustainability report (GRI-aligned)<\/h3>\n<p>This is the flagship narrative report, published alongside the annual financial report. It covers all three ESG pillars, materiality outcomes, stakeholder engagement, and progress against prior commitments.<\/p>\n<p>Length ranges from 40 to 120 pages for ASX 200 companies. Investor relations, sustainability, and communications teams jointly own the content, with external assurance often applied to Scope 1 and 2 emissions.<\/p>\n<h3>2. Climate risk disclosure report (AASB S2 \/ TCFD)<\/h3>\n<p>This report satisfies mandatory AASB S2 and focuses exclusively on climate-related financial risks and opportunities. It covers governance, strategy, scenario analysis, risk processes, and quantified metrics.<\/p>\n<p>Unlike a GRI sustainability report, the climate disclosure sits inside or alongside financial statements. Therefore, it falls under director sign-off and auditor assurance, with legal weight equal to financial data.<\/p>\n<h3>3. GHG emissions report (Scope 1, 2, and 3)<\/h3>\n<p>A greenhouse gas inventory report quantifies emissions across operational boundaries. Scope 1 covers direct emissions, Scope 2 covers purchased energy, and Scope 3 spans value chain emissions in 15 categories.<\/p>\n<p>Australian entities generally follow the GHG Protocol Corporate Standard, supplemented by NGER Act methods for regulated facilities. It often feeds AASB S2 climate statements and GRI-aligned disclosures.<\/p>\n<h3>4. Environmental performance report<\/h3>\n<p>This report extends beyond emissions to cover water, effluent, waste, recycling rates, land use, biodiversity, and air pollutants. It is common in resources, utilities, manufacturing, and agriculture.<\/p>\n<p>Australian mining and energy firms typically publish an environmental performance report to meet state licence conditions, NGER reporting, and community expectations. It also feeds GRI and AASB S2 disclosures.<\/p>\n<h3>5. Social and workforce report<\/h3>\n<p>The social report covers demographics, gender pay gap, injury rates, training hours, turnover, community investment, and modern slavery due diligence. It targets regulators, unions, investors, and communities.<\/p>\n<p>Data sources include HR systems, Safe Work Australia incident logs, WGEA submissions, and Modern Slavery Act statements. A social report often consolidates information already produced for regulatory lodgements.<\/p>\n<h3>6. Governance disclosure report (AASB S1)<\/h3>\n<p>The governance report covers board composition, independence, diversity, committee structures, executive pay, ethics policies, and cyber-risk oversight. AASB S1 formalises sustainability-related governance disclosure.<\/p>\n<p>ASX-listed companies usually integrate governance disclosures into the corporate governance statement. However, private companies preparing voluntary ESG reports can adopt the same structure for lender readiness.<\/p>\n<h3>7. ESG KPI progress report (quarterly \/ annual)<\/h3>\n<p>This is an internal or investor-facing update tracking ESG KPIs against targets. Common metrics include emissions intensity, renewable energy share, lost-time injury frequency rate, and board diversity.<\/p>\n<p>Quarterly cadence suits companies with sustainability-linked loans or bonds where covenants reference KPI thresholds. Annual cadence is standard for most Australian businesses outside regulated finance.<\/p>\n<h3>8. Materiality assessment report<\/h3>\n<p>A materiality report documents which ESG topics are financially significant and most important to stakeholders. It sets the scope and priorities for all subsequent ESG reporting and target-setting activity.<\/p>\n<p>The process combines stakeholder surveys, peer benchmarking, regulatory review, and risk data. Outputs typically include a materiality matrix, a priority topic shortlist, and linkages to GRI, AASB S2, and ISSB.<\/p>\n<table style=\"width: 100%; border-collapse: collapse; font-family: Arial, sans-serif;\">\n<thead>\n<tr style=\"background-color: #c00000; color: #ffffff;\">\n<th style=\"padding: 10px; border: 1px solid #999; text-align: left;\">Report type<\/th>\n<th style=\"padding: 10px; border: 1px solid #999; text-align: left;\">Primary framework<\/th>\n<th style=\"padding: 10px; border: 1px solid #999; text-align: left;\">What it covers<\/th>\n<th style=\"padding: 10px; border: 1px solid #999; text-align: left;\">Main audience<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">ESG annual \/ sustainability report<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">GRI Standards<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Full E, S, and G narrative with materiality, stakeholder engagement, and progress against prior commitments.<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Investors, customers, employees, public<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Climate risk disclosure report<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">AASB S2 \/ TCFD<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Mandatory climate-related governance, strategy, scenario analysis, risk processes, and metrics with director sign-off.<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Regulators, investors, auditors<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">GHG emissions report<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">GHG Protocol \/ NGER Act<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Scope 1 direct, Scope 2 purchased energy, and Scope 3 value chain emissions across 15 categories.<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Auditors, regulators, sustainability teams<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Environmental performance report<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">GRI 300 series, state licences<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Water, effluent, waste, recycling, land use, biodiversity, and air pollutants beyond emissions.<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Regulators, communities, operations leaders<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Social and workforce report<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">GRI 400 series, WGEA, MSA<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Demographics, gender pay gap, injury rates, training, turnover, community, and modern slavery due diligence.<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Regulators, unions, investors, communities<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Governance disclosure report<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">AASB S1, ASX CGC Principles<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Board composition, independence, diversity, committees, executive pay, ethics, and cyber-risk oversight.<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Boards, lenders, shareholders<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">ESG KPI progress report<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Internal KPI \/ loan covenants<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Quarterly or annual tracking of defined ESG KPIs against targets, including variance and RAG status.<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Executives, lenders, investors<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Materiality assessment report<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">GRI 3, AASB S1\/S2, ISSB<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Documents which ESG topics are financially significant and most important to stakeholders, with priority shortlist.<\/td>\n<td style=\"padding: 10px; border: 1px solid #ccc;\">Boards, sustainability and risk teams<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><strong>What to Include in an ESG Report<\/strong><\/h2>\n<p>A robust ESG report combines quantitative metrics, qualitative narrative, and forward-looking targets. The following five components form the minimum content set expected by regulators, investors, and auditors in Australia.<\/p>\n<h3>1. Environmental metrics: GHG emissions (Scope 1, 2, 3), energy, water, waste<\/h3>\n<p>Report Scope 1 and 2 emissions in tonnes of CO2-equivalent using NGER or GHG Protocol methods. Scope 3 should cover material categories such as purchased goods, business travel, and downstream product use.<\/p>\n<p>Include energy consumption split by renewable and non-renewable sources, water withdrawal and discharge, and total waste with diversion-from-landfill rates. Use the prior reporting year as a baseline.<\/p>\n<h3>2. Social metrics: workforce, health &amp; safety (Safe Work AU), community, modern slavery<\/h3>\n<p>Disclose headcount by gender, employment type, and location, alongside voluntary turnover rates and the WGEA-reported gender pay gap. Include training hours per employee and apprenticeship intake numbers.<\/p>\n<p>Report lost-time injury frequency rate, total recordable injury rate, and fatalities under Safe Work Australia methodology. A modern slavery statement is required for entities with revenue above $100 million annually.<\/p>\n<h3>3. Governance metrics: board composition, executive pay, risk management, ethics<\/h3>\n<p>Disclose board size, independent director ratio, gender split, average tenure, and attendance rates. Provide the charter and membership of audit, risk, remuneration, and sustainability committees.<\/p>\n<p>Summarise the executive remuneration framework, including the share linked to ESG KPIs. List ethics, whistleblower, anti-bribery, and conflict-of-interest policies, plus any material breaches in the year.<\/p>\n<h3>4. Materiality assessment and stakeholder engagement process<\/h3>\n<p>Document how you identified material ESG topics. Describe the stakeholder groups consulted, engagement methods used, and the scoring system applied to rank financial significance against stakeholder importance.<\/p>\n<p>Present the outcome as a materiality matrix, then cross-reference each priority topic to the relevant AASB, GRI, or ISSB disclosures. Refresh the assessment at least every two years.<\/p>\n<h3>5. Climate scenario analysis and forward-looking targets (AASB S2)<\/h3>\n<p>AASB S2 requires scenario analysis under at least two pathways, including one consistent with the Paris 1.5\u00b0C goal. Describe time horizons, physical risks, transition risks, and quantified impacts.<\/p>\n<p>Forward-looking targets should include absolute or intensity emissions reductions, interim milestones, and the base year. Explain assumptions and dependencies, especially where Scope 3 reductions rely on suppliers.<\/p>\n<h2><strong>Free ESG Report Templates<\/strong><\/h2>\n<p>The following eight templates cover the most common ESG reporting formats used by Australian businesses. Each is structured to align with AASB S1, AASB S2, GRI Standards, and Safe Work Australia data requirements.<\/p>\n<h3>1. ESG annual report template (GRI-aligned)<\/h3>\n<p>This template provides the full narrative structure: CEO statement, company profile, materiality outcomes, stakeholder summary, environmental section, social section, governance section, and forward targets.<\/p>\n<p>GRI Universal, Sector, and Topic Standards mapping is embedded, so each section references the disclosure code. It suits ASX-listed entities and mid-market businesses publishing a first sustainability report.<\/p>\n<p><!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">ESG annual report template<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_110812117.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/ESG_Annual_Report_Template.docx\"\r\n\t\t\tdata-format=\"docs\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/ESG_Annual_Report_Template.pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_110812117.webp\" alt=\"ALT IMAGE showpreview=true\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script><!-- notionvc: 0751b9df-43ea-40eb-9230-6044ab1b023a --><\/p>\n<h3>2. Climate risk disclosure template (AASB S2 \/ TCFD-aligned)<\/h3>\n<p>Structured around the four AASB S2 pillars: governance, strategy, risk management, and metrics. It includes pre-formatted sections for scenario analysis, risk registers, and climate-related financial impact.<\/p>\n<p>Director sign-off blocks, assurance provider fields, and restatement tables are included. Mandatory reporters in Groups 1, 2, and 3 can use it as the primary climate statement in the annual financial report.<\/p>\n<p><!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Climate risk disclosure template<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_111428300.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Climate_Risk_Disclosure_Template.pdf\"\r\n\t\t\tdata-format=\"docs\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Climate_Risk_Disclosure_Template.pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_111428300.webp\" alt=\"ALT IMAGE showpreview=true\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script><!-- notionvc: 0751b9df-43ea-40eb-9230-6044ab1b023a --><\/p>\n<h3>3. GHG emissions report template<\/h3>\n<p>Covers Scope 1, 2, and 3 calculations using the GHG Protocol Corporate Standard. Activity data fields include fuel type, electricity source, refrigerants, business travel, freight, and purchased goods.<\/p>\n<p>Built-in NGER emission factors support Australian reporters, with a section for market-based Scope 2 where renewable energy certificates apply. A dashboard aggregates totals in tonnes CO2-equivalent.<\/p>\n<p><!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">GHG emissions report template<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_105921672.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/GHG_Emissions_Report_Template.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_105921672.webp\" alt=\"ALT IMAGE showpreview=true\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script><!-- notionvc: 0751b9df-43ea-40eb-9230-6044ab1b023a --><\/p>\n<h3>4. Environmental KPI report template<\/h3>\n<p>Covers non-emissions environmental metrics: water withdrawal, discharge, recycled water, waste generated, waste diverted, land disturbed, biodiversity plans, and air emissions like NOx, SOx, and particulates.<\/p>\n<p>Quarterly tracking tabs allow operations teams to monitor trends and flag variances. Suits resources, manufacturing, and utilities sectors where state licence conditions require regular environmental disclosure.<\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Environmental KPI report template<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_110441914.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Environmental_KPI_Report_Template.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_110441914.webp\" alt=\"ALT IMAGE showpreview=true\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h3>5. Social and workforce report template<\/h3>\n<p>Contains sections for headcount demographics, WGEA gender pay gap data, Safe Work Australia injury metrics, training statistics, community investment, and Modern Slavery Act due diligence.<\/p>\n<p>Built-in fields calculate lost-time injury frequency rate, total recordable injury rate, turnover, and training hours per FTE. Aligns with GRI 400-series standards and AASB S1 workforce disclosures.<\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Social and workforce report template<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_111852273.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Social_Workforce_Report_Template.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_111852273.webp\" alt=\"ALT IMAGE showpreview=true\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h3>6. Governance disclosure report template<\/h3>\n<p>Covers board composition, independence ratios, diversity, tenure, committee structures, executive remuneration, ethics and whistleblower policies, and material compliance breach registers.<\/p>\n<p>Aligned with AASB S1 governance requirements and ASX Corporate Governance Principles. Private companies, not-for-profits, and mid-market businesses can adopt the same structure for lender readiness.<\/p>\n<p><!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">EOFY Financial Analysis Report Template<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_112103575.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Governance_Disclosure_Report_Template.docx\"\r\n\t\t\tdata-format=\"docs\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Governance_Disclosure_Report_Template.pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_112103575.webp\" alt=\"ALT IMAGE showpreview=true\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script><!-- notionvc: 0751b9df-43ea-40eb-9230-6044ab1b023a --><\/p>\n<h3>7. ESG KPI dashboard template (quarterly tracking)<\/h3>\n<p>A single-page dashboard tracking up to 20 ESG KPIs across environmental, social, and governance pillars. Each KPI has a target, current value, variance, owner, and RAG status for board reporting.<\/p>\n<p>Designed for quarterly use, with trend sparklines and rolling 12-month views. Teams with sustainability-linked loans or bonds can configure covenant thresholds to trigger alerts when KPIs near breach.<\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">ESG KPI dashboard template<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_112400967.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/ESG_KPI_Dashboard_Template.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_112400967.webp\" alt=\"ALT IMAGE showpreview=true\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); 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\r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h3>8. Materiality assessment matrix template<\/h3>\n<p>Guides the materiality process from stakeholder identification to final priority shortlist. Includes survey templates, scoring rubrics, and a visual matrix plotting financial impact against stakeholder concern.<\/p>\n<p>Outputs feed directly into AASB S2 climate risk analysis and GRI-aligned reporting. Refresh every two years to capture regulatory changes, new business activities, or emerging stakeholder expectations.<\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Materiality assessment matrix template<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_112624913.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Materiality_Assessment_Matrix_Template.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Now<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/image_2026-04-17_112624913.webp\" alt=\"ALT IMAGE showpreview=true\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); 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\r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h2><strong>How to Start ESG Reporting<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-2900\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-17-scaled.webp\" alt=\"how-to-start-esg-reporting\" width=\"2560\" height=\"1429\" srcset=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-17-scaled.webp 2560w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-17-300x167.webp 300w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-17-1024x572.webp 1024w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-17-768x429.webp 768w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-17-1536x857.webp 1536w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-17-2048x1143.webp 2048w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-17-753x420.webp 753w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-17-150x84.webp 150w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-17-696x388.webp 696w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-17-1068x596.webp 1068w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/unnamed-17-1920x1072.webp 1920w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p>Starting ESG reporting follows a repeatable six-stage process. Treating it as a structured project, with defined owners and deliverables, prevents late-cycle rework and reduces the assurance burden in year one.<\/p>\n<h3>1. Determine your reporting obligations (mandatory group or voluntary)<\/h3>\n<p>Check whether your entity meets Group 1, 2, or 3 thresholds under AASB S2. Confirm your commencement date, first reporting period, and Scope 3 relief window, then document the conclusion in a board paper.<\/p>\n<p>If you fall outside mandatory groups, review lender, investor, and customer data requests from the past 12 months. Where requests are frequent, voluntary AASB S2-aligned reporting is the practical start point.<\/p>\n<h3>2. Conduct a materiality assessment<\/h3>\n<p>Identify ESG topics that are financially significant and important to key stakeholders. Combine internal risk data, peer disclosures, regulatory scans, and stakeholder surveys to build a balanced topic list.<\/p>\n<p>Plot topics on a two-axis matrix, then shortlist 8 to 12 priorities. This shortlist defines the scope of your first report, the KPIs you collect, and the narrative sections the final document requires.<\/p>\n<h3>3. Choose your ESG framework(s)<\/h3>\n<p>Select a mandatory framework where applicable (AASB S1 \/ S2) and one voluntary framework, typically GRI. Add sector frameworks where relevant, such as SASB for financial services or ICMM for mining.<\/p>\n<p>Map the chosen frameworks to your material topics. Each disclosure should appear once, in the report section where it fits most naturally. This prevents duplication and reduces data collection workload.<\/p>\n<h3>4. Collect, verify, and organise ESG data<\/h3>\n<p>ESG data comes from HR, finance, operations, procurement, and facilities systems. Build a central repository with owners, source documents, calculation methods, and version control for every metric.<\/p>\n<p>Internal verification should happen before external assurance. Reconcile totals to underlying systems, check unit conversions, document estimates, and retain supporting evidence for at least seven years.<\/p>\n<h3>5. Write, structure, and design your ESG report<\/h3>\n<p>Draft in plain English, lead with material topics, and include both narrative and data tables. Aligning section order with the framework index helps assurance providers locate evidence efficiently.<\/p>\n<p>Design should reinforce readability, not decoration. Use consistent charts for trend data, include year-on-year comparisons, footnote methods, and publish a data appendix for machine-readable tables.<\/p>\n<h3>6. Get assurance and publish<\/h3>\n<p>Mandatory AASB S2 reporters must obtain reasonable assurance on the climate statement by the phase-in date. Voluntary reporters typically seek limited assurance on selected metrics such as Scope 1 and 2.<\/p>\n<p>Publish on the corporate website, lodge with ASIC where required, and file with ASX for listed entities. A press release summarising key metrics supports investor relations, media, and internal communications.<\/p>\n<h2><strong>Australian ESG Reporting Requirements in 2025\u20132027<\/strong><\/h2>\n<p>Australian ESG reporting requirements span legislation, regulatory guidance, and accounting standards. Understanding how they interact is critical for compliance planning from FY2025 to FY2027.<\/p>\n<h3>1. AASB S1 and AASB S2<\/h3>\n<p>AASB S2 introduces mandatory climate-related financial disclosures, phased across three groups between FY2025 and FY2027. It covers governance, strategy, risk, metrics, and quantified emissions.<\/p>\n<p>AASB S1 extends beyond climate into broader sustainability risks and opportunities. Its application is optional for now, however, investor and lender pressure is pushing adoption ahead of mandatory dates.<\/p>\n<h3>2. ASIC enforcement and the real risk of greenwashing claims<\/h3>\n<p>ASIC treats misleading sustainability claims as a corporate conduct priority. Between 2023 and 2025, it secured penalties against Vanguard, Mercer Superannuation, and LGSS Pty Ltd for greenwashing breaches.<\/p>\n<p>Any ESG claim, target, or label used in marketing, fund names, or product disclosure documents must have documented evidence. ESG reporting and marketing approval processes should therefore be linked.<\/p>\n<h3>3. NGER Act, APRA CPG 229, and the Modern Slavery Act<\/h3>\n<p>The National Greenhouse and Energy Reporting Act requires facilities above defined thresholds to report to the Clean Energy Regulator annually. NGER data often seeds the Scope 1 section of AASB S2 statements.<\/p>\n<p>APRA&#8217;s CPG 229 sets climate risk management expectations for banks, insurers, and super funds. The Modern Slavery Act 2018 requires entities with revenue over $100 million to publish an annual statement.<\/p>\n<h2><strong>ESG Reporting Best Practices for Australian Businesses<\/strong><\/h2>\n<p>Australian businesses that treat ESG reporting as an operational discipline achieve better data quality, lower assurance costs, and stronger stakeholder outcomes. Four practices separate leaders from laggards.<\/p>\n<h3>1. Start with Scope 1 and 2 emissions before tackling Scope 3<\/h3>\n<p>Scope 1 and 2 rely on data you already control: fuel records, fleet logs, and electricity invoices. Mature these calculations, reconcile to financial systems, and obtain assurance before tackling Scope 3.<\/p>\n<p>Scope 3 requires supplier engagement, activity factors, and often estimation. Tackling it in year two lets you build supplier data portals, define boundaries, and avoid the risk of material restatements.<\/p>\n<h3>2. Align with AASB S2 even if not yet in a mandatory group<\/h3>\n<p>Entities outside current thresholds will face obligations as customer and lender pressure rises. Voluntary adoption of AASB S2 structure prevents costly rework when thresholds shift or buyer demands accelerate.<\/p>\n<p>The AASB S2 four-pillar structure also forces board-level engagement with climate risk. Therefore, even businesses reporting only a few metrics in year one benefit from the governance discipline it enforces.<\/p>\n<h3>3. Use centralised ESG software to manage data collection and reporting<\/h3>\n<p>Spreadsheets do not scale beyond the first reporting cycle. ESG data sits in finance, HR, operations, procurement, and facilities systems, each with different owners. Errors compound across handoffs quickly.<\/p>\n<p>A <a href=\"https:\/\/www.hashmicro.com\/au\/erp-system?medium=moneysite-banner\">centralised ESG platform<\/a> integrat2ed with ERP and HR systems automates data capture, applies emission factors, tracks KPIs, and generates audit-ready trails. Reporting cycle time drops 40 to 60 percent.<\/p>\n<h3>4. Build external assurance readiness into year-one processes<\/h3>\n<p>Assurance providers assess documentation quality, not just the numbers. Therefore, maintain source evidence, calculation memos, and version-controlled approvals for every disclosure.<\/p>\n<p>Early engagement with assurance firms during the data collection phase surfaces gaps before they become findings. This lowers second-year fees and reduces the risk of qualified opinions on sustainability statements.<\/p>\n<h2><strong>Conclusion<\/strong><\/h2>\n<p>ESG reporting has moved from voluntary communications to a core compliance, finance, and risk function for Australian businesses. AASB S1 and AASB S2 set the baseline, phased from FY2025 through FY2027.<\/p>\n<p>Matching framework choice to obligations and investing in centralised data systems reduces assurance risk. Businesses treating ESG reporting as a discipline, backed by the right software and internal ownership, achieve compliance with ease.<\/p>\n<p>If you want to implement this compliance, you can request a <a href=\"https:\/\/www.hashmicro.com\/au\/free-product-tour\/?medium=free-product-tour\">free consultation<\/a> with us and get expert insights that can aid you in this implementation journey.<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/au\/erp-system?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/06\/ERP.webp\" alt=\"ERP\"><\/a>\n<h2 class=\"faqTitle\">Frequently Asked Question<\/h2>\r\n<style>\r\n\t#main-article p.faqTitle{\r\n\t\ttext-align: center;\r\n\t\tmargin-bottom: 0;\r\n\t\tmargin-top: 50px;\r\n\t\tfont-weight: bold;\r\n\t}\r\n\t\r\n\t.accordion-wrapper{\r\n\t\tbackground-color: white;\r\n\t\tborder: 1px solid #9c171e;\r\n\t\tborder-radius: 6px;\r\n\t\ttransition: 0.4s ease;\r\n\t\tmargin-bottom: 20px;\r\n\t\toverflow: hidden;\r\n\t}\r\n\t\r\n\t.header-faq{\r\n\t\tdisplay: flex;\r\n\t\tborder: none;\r\n\t\tborder-radius: 6px 6px 6px 6px;\r\n\t\tbackground: #FFF;\r\n\t\talign-items: center;\r\n\t\tpadding: 18px;\r\n\t\ttransition: 0.4s;\r\n\t\tcursor: pointer;\r\n\t\tjustify-content: space-between;\r\n\t}\r\n\t\r\n\t.header-faq p{\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t.question {\r\n\t\tcolor: #3C3C3C;\r\n\t\twidth: 100%;\r\n\t\ttext-align: left;\r\n\t\tfont-size: 16px;\r\n\t\tline-height: 20px;\r\n\t \ttransition: 0.4s;\r\n\t\tborder: none;\r\n\t\tborder-radius: 6px 6px 6px 6px;\r\n\t\tbackground: #FFF;\r\n\t\tpadding: 0;\r\n\t\ttext-transform: uppercase;\r\n\t\tfont-weight: 700;\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between;\r\n\t\talign-items: center;\r\n\t}\r\n\r\n\t.header-faq.active {\r\n\t  background-color: #FFF;\r\n\t}\r\n\t\r\n\tbutton.question{\r\n\t\tcolor: unset;\r\n\t\tbackground-color: unset;\r\n\t}\r\n\t\r\n\tbutton.question::after{\r\n\t\tcontent: \"<\";\r\n\t\twidth: 2.2rem;\r\n\t\theight: 2.2rem;\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: center;\r\n\t\talign-items: center;\r\n\t\tborder-radius: 50%;\r\n\t\tcolor: #FFF;\r\n\t\tflex-shrink: 0;\r\n\t\tfloat: right;\r\n\t\ttransition: 0.4s;\r\n\t\topacity: 0.4;\r\n\t\tposition: relative;\r\n\t\ttransform: rotate(-90deg);\r\n\t\tbackground-color: #9c171e;\r\n\t\tfont-family: monospace;\r\n\t}\r\n\r\n\t.answer {\r\n\t  padding: 0 18px;\r\n\t  max-height: 0;\r\n\t  overflow: hidden;\r\n\t  background-color: white;\r\n\t  border-radius: 0 0 6px 6px;\r\n\t  transition: max-height 0.4s ease, opacity 0.4s ease;\r\n\t  opacity: 0;\r\n\t}\r\n\r\n\t.answer p{\r\n\t\tfont-size: 16px;\r\n\t\tfont-weight: 400;\r\n\t\tline-height: 28px;\r\n\t\ttext-align: left;\r\n\t\ttext-transform: none;\r\n\t\tcolor: #494949;\r\n\t}\r\n\t\r\n\t.accordion-wrapper.active{\r\n\t\tbox-shadow: 0px 0px 20px 0px #4034AB38;\r\n\t}\r\n\t\r\n\t.header-faq.active .accordion-icon .vLine{\r\n\t\ttransform: translateX(-50%) rotate(0deg);\r\n\t}\r\n\r\n\t.header-faq.active + .answer {\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t.header-faq.active button.question::after{\r\n\t\ttransform: rotate(90deg);\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t.header-faq:hover button.question::after{\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t.faq-h3-addition {\r\n\t\tmargin: 0 !important;\r\n\t\tpadding-right: 15px;\r\n\t\tmin-width: 0;\r\n\t}\r\n<\/style>\r\n\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">What is the difference between ESG reporting and sustainability reporting?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>ESG reporting focuses on investor-grade disclosure of environmental, social, and governance metrics that affect financial value. Sustainability reporting is broader and can include operational, community, and brand narrative content beyond financial materiality.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">How much does ESG reporting cost in Australia?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>First-year mandatory AASB S2 reporting typically costs between $150,000 and $600,000 for mid-sized listed entities, covering data systems, consulting, and assurance. Voluntary reporters with strong internal data can publish for $30,000 to $80,000.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">Who is responsible for signing off an ESG report?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>Under AASB S2, directors are legally accountable for the climate statement, similar to financial statement sign-off. In practice, the CFO, chief sustainability officer, and audit committee prepare the content, with the full board approving the final disclosure.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">Do small businesses in Australia need to do ESG reporting?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>Small businesses are not currently in any mandatory group, however, they often face ESG data requests from larger customers, banks, and insurers. Therefore, many Australian SMEs publish a short voluntary ESG summary to protect contracts.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">How often should an ESG report be published?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>Most Australian businesses publish annually, aligned with the financial year. 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Australian businesses prepare ESG reports by collecting data across operations, applying standards such as AASB S1, AASB S2, and GRI, and publishing results alongside [&hellip;]<\/p>\n","protected":false},"author":50,"featured_media":2894,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[94],"tags":[],"class_list":{"0":"post-2889","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-esg"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ESG Reporting: Explanations and Free Downloadable Templates - HashMicro Australia<\/title>\n<meta name=\"description\" content=\"Complete guide to ESG reporting in Australia: covers AASB S1, AASB S2, reporting frameworks, templates, and best practices in the industry.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hashmicro.com\/au\/blog\/esg-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESG Reporting: Explanations and Free Downloadable Templates\" \/>\n<meta property=\"og:description\" content=\"Complete guide to ESG reporting in Australia: covers AASB S1, AASB S2, reporting frameworks, templates, and best practices in the industry.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hashmicro.com\/au\/blog\/esg-reporting\/\" \/>\n<meta property=\"og:site_name\" content=\"HashMicro Australia\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-21T07:19:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-21T07:22:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Untitled-design-67.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Tamsin Calder\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tamsin Calder\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"20 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hashmicro.com\/au\/blog\/esg-reporting\/\",\"url\":\"https:\/\/www.hashmicro.com\/au\/blog\/esg-reporting\/\",\"name\":\"ESG Reporting: Explanations and Free Downloadable Templates - 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