The Middle Way Pty Ltd assists clients across Australia to:

• identify and prioritise the non-financial issues they need to manage when developing their business plans, including their implementation of nature conservation  and socially conscious strategies.
• analyse the implications of relevant guidelines and policies from government and relevant industry bodies for their planning;
• develop relevant performance indicators for their core activities and assets,  and benchmark them against international frameworks;
• disclose their performance for their investors, corporate regulators, suppliers and customers.

Modern organisations face an ongoing need to manage a wide range of social and governance issues as part of their right to hold a licence to operate.  But the  World Economic Forum identified the loss of natural biological systems and climate change as leading global challenges in 2025.

Each is deteriorating rapidly, and together are driving a fundamental, progressive, and now unavoidable threat to the existence of life on Earth as we know it.

Risk assessments are being conducted by large organisations  to understand how they may be contributing to each,  or have their value chain impacted by them.    They then need to disclose how their future activities will be affected.

The assessments include impacts on entities in their supply chain, both upstream and downstream, so that Australian SMEs in this position can expect to be questioned on their efforts to constrain carbon emissions, be resilient against extreme climate events, and conserve nature.   Their response can be an obligation stated as a condition of future supply contracts.

The impetus for doing so has been increased by the implementation of the Commonwealth Government’s Climate-related financial disclosure regulation that came into effect on inJanuary 2025 as Australian Accounting Standards Board Standard S2.

Our firm has extensive experience assisting organisations identify their material risks from each of these issues, and then creating scenarios for measures to reduce and disclose them.