461ZJInformation about climate statements of climate reporting entities to be made available in annual report

1. This section applies to every climate reporting entity that is required to prepare—

2. climate statements or group climate statements under any of sections 461Z to 461ZB; and
3. an annual report under the Companies Act 1993 or any other enactment.

4. The climate reporting entity must include, in its annual report for the period ending on the balance date,—

5. a statement that the entity is a climate reporting entity for the purposes of this Act; and
6. either—
   1. a copy of the climate statements or group climate statements prepared by the entity under any of sections 461Z to 461ZB, together with a copy of the assurance practitioner’s report on those statements; or
   2. the address of (or a link to) the Internet site where a copy of those statements, together with the assurance practitioner’s report on those statements, can be accessed.

7. A climate reporting entity that contravenes this section commits an offence and is liable on conviction to a fine not exceeding $50,000.

8. The offence in this section is an infringement offence (see subpart 5 of Part 8).

9. In this section, annual report includes a concise annual report.