Continue learning

Sustainability is never ‘done’, but a process of continuous improvement. Check out these resources to deepen your knowledge and support continued progress.

Training and e-learning

Provides a number of free courses for SMEs including how to adopt the UN Global Compact principles, apply sustainable design, become more resilient, and finance your sustainability strategy.

UNGC Academy

Provides a number of free courses for SMEs including how to adopt the UN Global Compact principles, apply sustainable design, become more resilient, and finance your sustainability strategy.

UNGC Academy

A simple three-part course that explores what the Sustainable Development Goals (SDGs) are about, the opportunity they present for business and how to take action.

SDG Essentials

A simple three-part course that explores what the Sustainable Development Goals (SDGs) are about, the opportunity they present for business and how to take action.

SDG Essentials

Nine low-cost courses from Arizona State University and The Sustainability Consortium to help SMEs embrace sustainable business practices, including circular economy, supply chains, reporting, greenhouse gas management, and more.

Sustainable Earth Academy

Nine low-cost courses from Arizona State University and The Sustainability Consortium to help SMEs embrace sustainable business practices, including circular economy, supply chains, reporting, greenhouse gas management, and more.

Sustainable Earth Academy

Reporting and disclosure

Widely adopted voluntary reporting standards that support organisations to report on their impacts on the economy, environment and people in a comparable and credible way, including high-level principles and guidance on how to report as well as guidelines for specific disclosure topics and sector standards. They also provide a guide specific to SMEs: “Small business big impact: SME sustainability reporting from vision to action”.

GRI Standards

Widely adopted voluntary reporting standards that support organisations to report on their impacts on the economy, environment and people in a comparable and credible way, including high-level principles and guidance on how to report as well as guidelines for specific disclosure topics and sector standards. They also provide a guide specific to SMEs: “Small business big impact: SME sustainability reporting from vision to action”.

GRI Standards

The International Financial Reporting Standards (IFRS) has established two voluntary standards aimed at providing relevant sustainability information to investors: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. These standards have also been adopted by many national accounting standards bodies and regulatory frameworks.

IFRS S1 & S2

The International Financial Reporting Standards (IFRS) has established two voluntary standards aimed at providing relevant sustainability information to investors: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. These standards have also been adopted by many national accounting standards bodies and regulatory frameworks.

IFRS S1 & S2

Australia has introduced reporting requirements based on the IFRS S2. These apply to large entities that are required to prepare an annual financial report under the Corporations Act 2001. The Australian Securities & Investments Commission (ASIC), which governs the reports, also provides a resource ‘Sustainability reporting for small business’ to clarify how this may affect businesses smaller than the reporting threshold.

ASRS and ASIC sustainability reporting

Australia has introduced reporting requirements based on the IFRS S2. These apply to large entities that are required to prepare an annual financial report under the Corporations Act 2001. The Australian Securities & Investments Commission (ASIC), which governs the reports, also provides a resource ‘Sustainability reporting for small business’ to clarify how this may affect businesses smaller than the reporting threshold.

ASRS and ASIC sustainability reporting

New Zealand has introduced reporting requirements based on the IFRS S2 for some financial market participants, including banks, investment schemes, insurers and large issuers of equity or debt securities.

NZ CS climate reporting

New Zealand has introduced reporting requirements based on the IFRS S2 for some financial market participants, including banks, investment schemes, insurers and large issuers of equity or debt securities.

NZ CS climate reporting

The European Union has updated its corporate reporting requirements to strengthen transparency on companies’ environmental, social, and governance (ESG) practices. The requirements include detailed non-financial reporting under the ESRS (European Sustainability Reporting Standards), applying to public interest, large or listed companies.

CSRD reporting

The European Union has updated its corporate reporting requirements to strengthen transparency on companies’ environmental, social, and governance (ESG) practices. The requirements include detailed non-financial reporting under the ESRS (European Sustainability Reporting Standards), applying to public interest, large or listed companies.

CSRD reporting

The European Union has developed a voluntary sustainability reporting standard for non-listed micro, small and medium enterprises as a streamlined and easy-to-use framework. It was especially designed for businesses not required to report under the CSRD but who may be asked to provide sustainability data to large companies who are. Supporting materials and educational videos are also provided.

VSME Standard

The European Union has developed a voluntary sustainability reporting standard for non-listed micro, small and medium enterprises as a streamlined and easy-to-use framework. It was especially designed for businesses not required to report under the CSRD but who may be asked to provide sustainability data to large companies who are. Supporting materials and educational videos are also provided.

VSME Standard

These universal, non-binding policy objectives were adopted by all governments of the United Nations in 2015, with 17 goals and supporting targets set for 2030. They provide a shared blueprint for peace and prosperity for people and the planet, which has also been widely adopted by the private sector.

SDG framework

These universal, non-binding policy objectives were adopted by all governments of the United Nations in 2015, with 17 goals and supporting targets set for 2030. They provide a shared blueprint for peace and prosperity for people and the planet, which has also been widely adopted by the private sector.

SDG framework

These standards identify the sustainability-related issues most relevant to investor decision-making in 77 industries, and are being incorporated into the IFRS standards. The Materiality Finder tool is a simple way to quickly understand which issues might be most material to your business.

SASB Materiality Finder

These standards identify the sustainability-related issues most relevant to investor decision-making in 77 industries, and are being incorporated into the IFRS standards. The Materiality Finder tool is a simple way to quickly understand which issues might be most material to your business.

SASB Materiality Finder

This guide by the Australian Competition & Consumer Commission (ACCC) provides guidance on avoiding misleading conduct when making environmental and sustainability claims. It offers recommended practices to follow when making such claims, helping businesses provide clear, accurate and trustworthy information to consumers.

ACCC greenwashing guide

This guide by the Australian Competition & Consumer Commission (ACCC) provides guidance on avoiding misleading conduct when making environmental and sustainability claims. It offers recommended practices to follow when making such claims, helping businesses provide clear, accurate and trustworthy information to consumers.

ACCC greenwashing guide

Other resources

Local and regional government bodies and industry associations frequently provide free advice, training and networks for businesses to learn and share their sustainability journeys.

Local and regional government bodies and industry associations frequently provide free advice, training and networks for businesses to learn and share their sustainability journeys.

Xero ESG how-to guides

Resources specific to individual environmental, social and governance (ESG) topics can be found in our how-to guides.

ESG how-to guides