New and expanding exposures in a shifting regulatory environment
In late 2025, the Australian Institute of Company Directors published a paper prepared by Allens which analyses the regime for imposing liability on company directors in Australia, Canada, Hong Kong, New Zealand, the United Kingdom and the United States.
The paper sets out the relevant legal standards in each jurisdiction, including in respect of emerging areas like cybersecurity, financial accountability and mandatory climate reporting, and summarises the key recent developments in this sphere.
We conclude that the director liability environment in Australia remains uniquely burdensome.
A copy of the paper can be accessed below.