Shared perspectives on Australian Climate-Related Disclosure from Mosaic and 1886 Consulting

December 2025
Sustainability

It’s great to be collaborating with the like-minded team at 1886 Consulting. Together, we’ve been exploring how Australia’s emerging Climate-Related Disclosure (CRD) regime is taking shape, and how insights from New Zealand’s XRB implementation can help organisations navigate the road ahead.

Their recent article outlines eight key take-aways from discussions with Australian asset owners and managers. These insights highlight stronger early maturity than expected, growing industry alignment around a net-zero 2050 trajectory, and a clear shift from target-setting to practical implementation.

Data capability remains a major priority – spanning coverage, quality and reporting needs – while smaller managers face additional challenges as they onboard climate-risk processes.

Across the sector, clarity of accountability is critical as climate risk becomes firmly recognised as investment risk, and the next frontier lies in fully integrating climate considerations into investment decision-making while balancing fiduciary duties.

For asset owners, existing prudential standards such as SPS 530 provide a solid foundation for embedding climate-risk governance.

Read the full article from 1886 Consulting to explore the eight take-aways in more detail.

If CRD or climate-risk integration is on your roadmap, the Mosaic team is here to help.

Image source: 1886 Consulting