Reporting frameworks
Voluntary reporting frameworks
- International Integrated Reporting Framework: AGL’s 2026 Annual Report has been prepared with reference to the International Integrated Reporting Council’s (IIRC) International Integrated Reporting Framework to demonstrate how sustainable value is created for our shareholders and other stakeholders over time, applying a lens that is broader than financial performance alone.
- Sustainability Accounting Standards Board (SASB): AGL has aligned the disclosures made in the 2026 Annual Report and the ESG Data Centre to the SASB standards for ‘Electrical Utilities and Power Generators’ and ‘Gas Utilities and Distributors’ (version 2023-12). A SASB index is included in the ESG Data Centre, which identifies the extent to which each SASB disclosure requirement has been applied.
Climate-Related Financial Disclosures
Australia, like many international jurisdictions, is taking measures to provide investors and other stakeholders with greater transparency and accountability regarding organisations' exposure to, and management of, climate-related issues. Under Chapter 2M of the Corporations Act 2001 (Cth), AGL is required to disclose information about climate-related risks and opportunities that could reasonably be expected to affect our prospects over the short, medium, and long term in accordance with AASB S2 - Climate-related Disclosures (the mandatory Australian Sustainability Reporting Standard (ASRS) that has been issued by the Australian Accounting Standards Board (AASB), and additional requirements in the Corporations Act 2001 (Cth).
The Sustainability Report section of AGL’s 2026 Annual Report contained the required climate-related financial disclosures for AGL Energy Limited and the entities it controlled as at the end of, or during, the year ended 30 June 2026.
Assurance
AGL has obtained independent assurance over selected disclosures in the Sustainability Report section of AGL’s 2026 Annual Report to meet the requirements specified in the Auditing and Assurance Standards Board (AUASB) standard ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001.
We have also voluntarily obtained independent assurance over additional selected elements of the Sustainability Report, as well as selected key performance indicators included in the Business Value Driver scorecards contained within the 2026 Annual Report in accordance with the Australian Standard on Assurance Engagements (ASSA) 5000 General Requirements for Sustainability Assurance Engagements.
Full details of the assurance processes and outcome are included in the assurance statements included in the 2026 Annual Report.
Historical Sustainability Performance
As a result of the adoption of Integrated Reporting principles in FY19, AGL no longer publishes a separate, standalone report on our sustainability performance. However, operating our business sustainably and ensuring we continue to provide transparent disclosures about our sustainability performance for our stakeholders is still central to who we are.
Information about AGL’s historical sustainability performance is available in our past Sustainability Reports (until FY18) and Annual Reports (from FY19). Climate-related disclosures can be found within our past Taskforce on Climate-related Financial Disclosures (TCFD) Reports (until FY23) and Annual Reports (from FY24):
