Sustainability Review

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Sustainability Review

1980s: The rise and rise of regulation

The 1980s sees the increasing role of regulatory bodies including the newly formed NCSC (regulating the states’ application of Commonwealth laws), the AAS, ASRB and the Australian Securities Commission. Capital gains and fringe benefits taxes are introduced and the Corporations Act 1989 commences operation. The Institute rules CPE is a mandatory requirement for membership as well as a raft of standards including work addressing the so called 'bottom of the harbour' tax avoidance schemes.

The Institute’s annual report is compiled to communicate our achievements to members, demonstrate how and where we are making a difference and provide information on how our members’ contributions are being used. This is the first year we have included sustainability information in our report.

We have been actively involved in many areas of sustainability – the leadership and lobbying initiatives in the area of carbon emissions trading and our work with the not-for-profit sector to encourage transparency in reporting are just two examples, but to date we have not reported on our own activities in this area.

We do however understand the importance of work practices that are sustainable from an environmental, social and governance perspective. With regards to the environment, a new environmental policy is under development and we are in the process of establishing a range of environmental indicators and targets to formalise the Institute’s sustainability commitment in this area.

Since we are only at the beginning of this journey, we have not sought to have this information assured. However, best practice demands we report this information in as rigorous a way as possible. To this end, we have used the Global Reporting Initiative (GRI) G3 guidelines as a reference to frame its contents.

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