The Third Wheel (ESG Australia) EP50: Looking back at the first wave of climate reporting

Welcome back to The Third Wheel. In this episode, we turn our attention to one of the new features of the annual reporting landscape: mandatory climate disclosures. With the first wave of reporting now completed, we thought it was the perfect moment to pause and reflect. What’s working well? Where are organisations still finding their footing? And what challenges are starting to surface? This episode kicks off a two-part series, where we explore early trends emerging from the first round of disclosures. We share our initial observations, highlight recurring hurdles or challenges, and point to areas where reporting is already showing real progress.