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In this webinar, our experts examine the rapidly changing ESG and sustainability landscape and how expectations on CEOs and Boards have intensified. They discuss the new mandatory sustainability reporting requirements under the Corporations Act 2001 and AASB S2 Climate-related Disclosures, and explore how shifting stakeholder expectations have reshaped governance, strategy and accountability. The session highlighted the risks that organisations face if they fall behind, and clarified what directors need to understand to strengthen oversight in a changing regulatory environment. Presentation slides: https://cdn-adepci500.actonsoftware.c... Aletta Boshoff: https://www.bdo.com.au/en-au/our-peop... Find out more about BDO: https://www.bdo.com.au Follow us on LinkedIn: / 162673 Do you have feedback on this video? Contact us: https://www.bdo.com.au/en-au/feedback Chapters: 00:00 - Introduction Our presenters and resources to help you on your sustainability journey. 08:42 - Role of the Board and CEO in sustainability governance Clarifying responsibilities for oversight, strategy, risk and long‑term value creation. 20:48 - Mandatory sustainability reporting and Board accountability How climate disclosures sit alongside financial reporting and why scrutiny has increased. 25:38 - Director duties, liability and the sustainability reporting roadmap Understanding phased reporting, assurance, and director liability under Australian requirements. 29:31 - The expectation gap: reporting, assurance and liability Where directors carry responsibility despite limited assurance coverage. 33:03 - ASIC guidance on director responsibilities for sustainability reporting Key regulatory expectations, governance controls and use of expert advice. 43:40 - Questions Boards should ask management on sustainability Practical governance, strategy, risk, emissions and data quality considerations. 55:03 - Why broader sustainability and ESG matter beyond compliance Linking sustainability to strategy, capital access, resilience and long‑term performance.