In 2021, ASIC and ASX have continued their focus on disclosure and conduct issues, while keeping an eye on the ongoing impacts of the Covid–19 pandemic. The Australian regulators have addressed topical issues such as "net zero" statements and "greenwashing" in disclosure documents and modernising meeting requirements through the use of technology, as well as commented on crypto assets and SPACs in the Australian market. As with previous years, ASX has continued to refine its regulatory guidance, including through the release of updated guidance notes on escrow requirements and performance securities.
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