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Climate-related disclosures

The External Reporting Board (XRB) is working on a regulated disclosure regime that initially involves 150-200 of our largest organisations – public and private. However, the implications of the regime are already touching borrowers, suppliers and investors.

NZ Private Capital Executive Director, Colin McKinnon spoke with External Report Board, Director Climate Standards, Dr Amelia Sharman.

I asked should all businesses be taking steps to incorporate ESG and climate disclosures in business-as-usual practices and planning?

Watch the 15-minute conversation with Amelia Sharman

  • What is the role of the External Reporting Board?
  • How is the progress of the consultation on the Aotearoa New Zealand Climate Standard 1: Climate-related Disclosures (NZ CS 1)?
  • The reporting regime applies to large entities. Who is required to report and by when?
  • How will the regime impact smaller businesses, for example those business the supply to the large entities? Or those businesses that receive loans and investment from the large entities?
  • In the future, is the regime likely to include smaller entities?
  • A message to business owners – should they be following the evolution of the new regime?

Watch the interview

More information from External Reporting Board


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