In Anti-Money Laundering and Counter Terrorism Financing (AML/CTF) compliance, Customer Due Diligence (CDD) can often be depicted as a compliance overhead. However, this framing misses a fundamental point. Done well, CDD can be a practical business tool that reduces risk, strengthens client relationships and protects business reputation.

Australia's mandatory climate reporting regime is now in force. Under AASB S2 (Climate-related Disclosures), large entities must produce auditable climate statements as part of their general purpose financial reports under Chapter 2M of the Corporations Act 2001, helping investors and lenders understand how climate-related risks and opportunities affect cash flows, access to finance, and cost of capital.

Since the last update to our Corporate Governance Regulatory Tracker in January 2026, we have seen extensive updates across a variety of areas in the Australian regulatory landscape. These changes include further amendments to accommodate the expanded AML/CTF Regime, proposed new regulations and guidance around privacy, AI, and cyber security, the ASX Corporate Governance Council’s work on the 5th edition ASX Corporate Governance Principles and Recommendations, and even furth