This ACSI/FSC Guide assists Australian companies in dentifying and reporting environmental, social and governance issues. The guide was developed to provide Australian companies with a framework to disclose the ESG information that institutional investors would look for when considering their investments. It acknowledges the range of reporting frameworks in existence, and does not aim to recreate these but to provide companies with what Australian institutional investors look for when analysing a company’s material ESG risks.


ACSI’s Governance Guidelines are published to provide both insight into ACSI’s approach and a ready reference tool for companies (chairpersons, directors and senior executives) and superannuation funds (trustees and executives) of contemporary governance expectations. The Guidelines therefore represent the views of long‐term asset owners and reinforce the accountability of boards and management teams to shareholders. The Guidelines are designed to assist superannuation funds in their assessment of the ESG practices of investee companies, particularly when exercising their voting rights.



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