"Corporations Act 2001 s 316B public sustainability report website"
Corporations Act 2001 (Cth) s 316B requires an entity that must prepare a sustainability report but need not provide it to members to make it publicly available on its website after ASIC lodgment.
This is a human-established fact, not a universal axiom. It is true within CTH as enacted by Federal Register of Legislation.
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Answer
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Verified against the current Federal Register text of the Corporations Act 2001 (Cth). Section 316B applies where an entity is required to prepare a sustainability report for a financial year but is not required by Division 4 to provide the sustainability report to members. The entity must ensure the sustainability report is publicly available on its website on and after the day it is lodged with ASIC under s 319. An offence based on this obligation is strict liability.
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