CASA Approves the company SOPs, so yes, it is a specification by CASA. 10.00 ENR 1.1 in AIP specifies because it isn't a company thing, they have to specify there because it would fall well outside what is expected in Company SOPs and therefore needs to be specified in this manner. You're trying to draw a string between these two but it just isn't there. Once again, you're looking for loopholes which is already a bad sign.
Assuming we're talking about VH-CFK then it's either operating under Part 135 or Part 138, most examples of SOPs for these types include something along the lines of:
2.1.17 Procedures for reporting and recording defects etcCASR References:
133.090 Procedures for reporting and recording defects etc
135.100 Procedures for reporting and recording defects etc
138.230 Procedures for reporting and recording defects etc.
The sample text lists matters requiring reporting by the regulations. You may wish to require other matters to be reported. Amend the sample text to suit your operations.
Below is 138.100, 138.230 is substantially the same:
Procedures for reporting and recording defects etc.
An aeroplane operator's exposition must include procedures for the reporting and recording by a flight crew member for a flight of the aeroplane of any of the following that occur during the flight:
(a) an abnormal instrument indication;
(b) abnormal flight conditions;
(c) abnormal behaviour by the aeroplane;
(d) exceedence of an operating limit specified in the aircraft flight manual instructions for the aeroplane;
(e) a defect in the aeroplane.
So yes, it is important the type of operation we're talking about here as this specifies where to find this kind of information.