Journal of Community Applied Research

Abstract

This paper examines the Australian Institute of Company Directors (AICD) and Mandala Partners 2025 report, which claims Australian businesses incur $160 billion in annual compliance costs. The analysis assesses the report’s methodology, evaluates its funding sources and potential conflicts of interest, and compares its conclusions against independent regulatory data from government bodies and academic research. The findings raise questions about the framing of regulatory compliance as a burden rather than a mechanism of corporate accountability.

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