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Three key actions I would focus on are:

Strengthen sustainability reporting – ensure we have the right systems and data to meet Australian reporting requirements and align with frameworks such as IFRS standards and the UN SDGs.

Review compliance and whistleblower processes – make sure policies are current, reporting channels are confidential and employees understand how to raise concerns safely.

Engage key stakeholders – regularly engage with employees, shareholders and other stakeholders to identify emerging risks and ensure these are considered by management and the Board.

Overall, the focus should be on embedding these requirements into normal governance and risk processes rather than treating them as a separate compliance exercise.

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1. Implement a robust sustainability reporting framework aligned to the Treasury Laws Amendment (Sustainability Reporting) Act 2023 (Cth) and the IFRS Sustainability Disclosure Standards. This includes establishing Board oversight of ESG risks into strategic planning and governance.

2. Strengthen whistleblower protections and internal compliance systems by reviewing the company's policy, providing confidential reporting channels, protections for whistleblowers, and ensuring allegations are investigated independently. Regular staff training and Board oversight also help create an ethical culture and in turn, reduce reputational and legal risks.

3. Embed stakeholder engagement and corporate responsibility into governance by consulting staff, stakeholders and the community when developing sustainability initiatives and aligning org objectives with international frameworks like the UN SDGs. Using recognised frameworks supports responsible decision-making, improves accountability and shows a commitment to sustainable business practices.

Example: BHP demonstrates these principles by integrating governance, sustainability and stakeholder engagement into its corporate strategy and public reporting, showing how ethical governance extends beyond compliance to long-term org value.

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As the compliance officer in this company I would prepare us for our upcoming sustainability reporting obligations by implementing the following strategies:

1. Strengthen our Sustainability Governance and IFRS-Aligned Reporting Systems. I would implement a robust sustainability reporting framework that is aligned with the ISSB/IFRS Sustainability Disclosure Standards including climate risk, governance, and metrics disclosure.

BHP integrates sustainability into board governance and strategy, with sustainability performance overseen at board level and independently assured metrics. It aligns reporting with global frameworks such as the UN Sustainable Development Goals and evolving disclosure standards.

2. Enhance Whistleblower Protections and “Speak-Up” Culture. Next I would review and strengthen our whistleblower policies to ensure compliance with the Corporations Act protections, including anonymity, anti-retaliation measures, and accessible reporting channels.

BHP maintains a global whistleblower policy aligned with Australian law, ensuring confidentiality and strict prohibition of retaliation. Its “speak up” culture includes anonymous reporting channels and formal investigation processes managed by their ethics and compliance teams.

3. Embed Stakeholder Engagement and Social Value into our Compliance Systems. Lastly I would develop structured stakeholder engagement processes and integrate them into the company's risk management, sustainability reporting, and workplace compliance systems. This also supports compliance with workplace laws by identifying risks such as harassment, underpayment, or unsafe conditions.

BHP conducts ongoing stakeholder engagement with communities, Indigenous groups, and employees, using both formal and informal channels to inform sustainability priorities. Its partnerships and social value framework demonstrate how engagement informs environmental and social strategies.

Integrating international frameworks, strong internal systems, and stakeholder-focused governance not only ensures compliance but also enhances corporate accountability and long-term value creation.

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As the compliance officer I would:

1. Embed sustainability reporting into our governance processes by building the s 286A CA requirements into existing risk and control systems and aligning disclosures with AASB S1/S2 and the UN SDGs, similar to BHP’s integrated approach.

2. Strengthen and embed our whistleblower policy under Part 9.4AAA of the CA, focusing on confidentiality, anti‑victimisation protections and staff training to support a genuine speak‑up culture.

3. Enhance internal compliance and workplace practices to reflect Fair Work Act 2009 reforms and clearly link corporate responsibility to leadership accountability, drawing on BHP’s compliance and field leadership model.

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3 actions:

- Implement / update sustainability governance reporting processes to align with Treasury Laws Amendment (Sustainability Reporting) Act 2023 (Cth).  Would need to consider disclosures required with IFRS Sustainability Disclosure Standards, noting engagement as needed with relevant stakeholders, investors, auditors and regulators.  At the right time, Board oversight & engagement also crucial

- Update WB Policy & procedures to ensure alignment with relevant reforms to Corporations Act (Cth) – noting how our Company will protect for WB’s, handle disclosures and ensure confidentiality.  Consider staff training requirements, whether implementing or strengthening what’s already in place (ASIC Reg Guide 270).

- Implement and or embed further Compliance monitoring to meet obligations under Fair Work Act 2009 (Cth), including consideration of fair treatment of employees and relevant auditing of these systems.

Examples for the benefit of implementing, strengthening and embedding strong Corporate Responsibility standards in your organisation are shown by BHP and their successful implementation & monitoring of these systems - positive reputation.  Other examples include Enron & HIH collapse and important reasons for corporations to take corporate responsibility seriously.

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Actions:

1) Improve sustainability reporting processes to meet the Treasury Laws Amendment (Sustainability Reporting) Act 2023 (Cth) by aligning disclosures with IFRS Sustainability Standards and the UN SDGs, providing transparency and comparability for investors and regulators.

2) Update the whistleblower policy in line with reforms to the Corporations Act 2001 (Cth) to guarantee confidentiality, protect employees from retaliation, and establish clear, independent reporting channels supported by staff training (per ASIC RG 270).

3) Ensure strong compliance monitoring to meet obligations under the Fair Work Act 2009 (Cth), including fair treatment of employees, accurate record-keeping, and proactive audits.

Why this will help? Examples from real companies:

- BHP has aligned its sustainability reporting with global standards, showing how transparency can strengthen reputation.

- Enron collapsed because of poor compliance and weak whistleblower protections, highlighting the risks of ignoring governance.

- Certified B Corporations demonstrate how embedding ethics into business models can drive continuous improvement and meet both legal and social expectations.

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As compliance officer, three key actions align with legal and ethical obligations:

First, establish a climate reporting infrastructure complying with the Treasury Laws Amendment (Sustainability Reporting) Act 2023. The first reports are due 30 June 2026 for 30 June year-enders (which is me ). Would have to determine climate risks/opportunities, transition plans, and conduct the required two-scenario analysis. Would definitely need to engage investors early on climate strategy. Ford Motor Company demonstrates this through carbon neutrality commitments and transparent reporting aligned with GRI/SASB/UN SDGs.

NExt up, i would look to strengthen whistleblower policy per Part 9.4AAA CA and ASIC RG 270. Mandatory from 1 January 2020 for public companies and large proprietaries. Ensure confidential reporting channels, independent investigation processes, anti-retaliation protocols, and annual staff training. Protections cover current/former employees, contractors, officers, relatives - whether anonymous or identified. Reportable conduct includes financial breaches and improper conduct, importantly requiring only reasonable grounds for suspicion. BHP's proactive compliance demonstrates systems that protect employees while ensuring sustainable operations.

And finally, embed the suite of Fair Work Legislation Act 2024 reforms: right to disconnect, casual employment protections, and contractor term fairness. Would need to kick of employment audits to ensure alignment with UN & OECD. Integration across all three creates a comprehensive ESG framework meeting stakeholder expectations.

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3 key actions to take - 1. mandatory reporting under s.286A of CA will depend on our size and activities so will need to check this. Need to check our reporting date based on our y/e and ensure we are keeping written records of finance and climate disclosures.

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3 key actions to take - 1. mandatory reporting under s.286A of CA will depend on our size and activities so will need to check this. Need to check our reporting date based on our y/e and ensure we are keeping written records of finance and climate disclosures.

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2. Check our whistleblower policy and update as necessary. Ensure that all employees and staff are aware of the policy and any updates. There is guidance in ASIC regulatory Guide 270. make Board aware that whistleblowing has widened - can include past employees and also the whistleblower doesn't need firm proof. Have a robust reporting system to ensure transparency and enhance confidence. 3. In terms of the Fair Work check, work with the board, HR, finance etc to check if any of the changes will create issues - e.g. do we have casuals. Get in front of any potential risks. Ensure that we are compliant and any internal policies and training updated, also employee contracts if needed. Example of strong compliance systems is BHP. Transparent and clear systems inspire confidence not only internally but also externally and help with reputation and ultimately the value of the company as a compliant, risk aware company is a valuable proposition.

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As the compliance officer, I would take three key actions to align the company with its legal and ethical obligations.

First, I would implement strong sustainability governance and reporting systems to comply with the Treasury Laws Amendment (Sustainability Reporting) Act 2023 (Cth). This includes integrating climate-related risks into enterprise risk management and aligning disclosures with IFRS Sustainability Disclosure Standards, supported by engagement with investors and regulators.

Second, I would review and strengthen the company’s whistleblower policy in line with the Corporations Act 2001 (Cth) by ensuring confidential reporting channels and staff training. Effective whistleblower protections support ethical conduct and early identification of misconduct, consistent with UN SDGs.

Third, I would embed fair work compliance into corporate culture through regular employment audits and accountability measures. This supports compliance with the Fair Work Act 2009 (Cth) and aligns with UN SDGs, meeting stakeholder expectations for ethical labour practices.