Section 286A — Corporations Act 2001: Obligation to keep sustainability records

(1) If an entity must prepare a sustainability report for a financial year, 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. Fault-based offence (3) A person commits an offence if the person contravenes subsection (1) or (2). Strict liability offence (4) A person commits an offence of strict liability if the person contravenes subsection (1) or (2). Note: For strict liability, see section 6.1 of the Criminal Code.