When SBTi published Version 1.0 of its Corporate Net-Zero Standard in 2021, the task was straightforward: get companies to commit. More than 11,000 organisations did. From the start, a gap opened between those commitments and what companies were doing to deliver them. V2.0, published on 11 June 2026, is SBTi’s… Read More
The AI genie is out of the bottle The use of AI tools is growing in Australia and around the world. The 2025 Australian Digital Inclusion Index found that almost half of all Australians recently used generative AI tools, with usage highest amongst students and… Read More
The climate movement spent two decades framing decarbonisation as a moral imperative. Donald Trump and a cost-of-living crisis broke the popular mandate. Iran has now achieved what we environmental advocates could not. A solar farm cannot be blockaded. A battery cannot be torpedoed in the Strait of Hormuz. Each new… Read More
Reporting season has a way of making even experienced teams feel underprepared. Drafts circulate by email. Numbers change overnight. The designed report doesn’t quite match the approved content. Somewhere, someone is manually checking that every figure in the narrative matches the financial statements. It’s no surprise that reporting platforms have… Read More
AMP’s first climate disclosure under Australia’s mandatory reporting regime quantifies no financial impact. It addresses vulnerability in prose, without a dollar figure or percentage attached. This from one of Australia’s largest wealth managers, whose revenue rises and falls with the value of assets under management. Read More
I’ve sat in boardrooms and pitched the importance of buying “100% renewable energy” to countless Executives and Board members. They’ve been long term deals prioritising pricing stability, and short-term deals looking to ride the market. Deals that make us leaders amongst peers, and deals done alongside peers in corporate… Read More
In January this year, the Auditing and Assurance Standards Board (AUASB) released ASSA 5000 – the rulebook Australian assurers must follow when reviewing climate disclosures. For CFOs and sustainability teams, this is not light reading. But it is essential. Assurance will be the most significant… Read More
Why Strategy Comes Before Compliance With AASB S2 mandatory disclosures now in force, it’s easy to treat sustainability as a reporting exercise. But reporting without strategy is just the documentation of indecision. A robust sustainability strategy does three critical things that reporting alone cannot: … Read More
Met Zero Net zero and 100% renewable targets have become the corporate wallpaper of Australian businesses: ubiquitous, but increasingly hollow. Once a badge of climate leadership, these commitments risk losing their meaning as the bar for ambition stagnates and companies settle for the path of least resistance. Though well intended,… Read More
The Strategic Reporting Advantage: Why This Matters Now In today’s volatile environment, organisations that can articulate their strategic narrative—how they navigate uncertainty, adapt to change, and create value—command premium stakeholder trust and investor confidence. BWD has long advocated for this strategic approach to corporate reporting. We’ve seen this differentiation in action across… Read More
