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Company and corporateCommonwealthMinimum retention

Sustainability records

How long should Australian businesses keep sustainability records, and when does the clock start?

Keep for7 years
Clock startsThe sustainability report is prepared
Applies toEntities that must prepare sustainability reports

General information, not legal advice or permission to destroy a record. Coverage may be incomplete or out of date. Check the official text, other applicable obligations and any investigations, disputes or legal holds before disposal. Get advice for your situation. Terms of use.

Under the Corporations Act 2001, entities that must prepare sustainability reports must keep sustainability records for at least 7 years. Clock starts: the sustainability report is prepared.

Written records that correctly explain and record the preparation of the entity's sustainability report.

This is the Corporations Act 2001 requirement. The same records can also fall under other laws. See other terms that apply.

The terms

s 286A(1)–(2)Corporations Act 2001
7 years
after the sustainability report to which the records relate is completed

Conditions and exceptions Caution

From the provisions:

  • Applies only if the entity must prepare a sustainability report for a financial year

The law

Corporations Act 2001, s 286A(1)–(2) · Obligation to keep sustainability recordsOfficial text ↗
the entity must keep written sustainability records that correctly explain and record its preparation of the substantive provisions of the sustainability report. Note: Section 9 defines sustainability records. Period for which records must be retained (2) The sustainability records must be retained for 7 years after the sustainability report to which the records relate is completed.
Text as at 19 September 2026
Corporations Act 2001s 286A(1)–(2) · Federal Register of Legislation
Legislation ↗
ASICOfficial guidance
Guidance ↗

Other terms that apply to these records

This page covers sustainability records on their own. The same file is often caught by other laws as well, with different periods and start dates. See why a legal term is not a schedule.

3 records. 3 sets of rules. They don't agree.

One business file can hold all of these at once.

Sustainability records7yCorporations Act 2001, s 286A(1)–(2) · the sustainability report is prepared
Company financial records7yCorporations Act 2001, s 286(1)–(2) · the transactions are completed
Audit working papers7yCorporations Act 2001, s 307B(1), s 307B(3) · the date of the audit report

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