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      Regardless of whether a climate reporting entity (CRE) has prepared voluntary climate reporting before, the consensus is that the move to stating compliance with the Aotearoa New Zealand Climate Standards is a significant step up and there were a lot of lessons learned along the way.

      We developed Lessons from the front line through conversations with those who have first-hand experience delivering and using mandatory climate statements. Directors, preparers and users of climate-related disclosures have shared their experiences, challenges, and lessons. 

      Their advice aims to help others, whether captured by the Standards or not, to better understand what is required and how to generate value from climate reporting.

      By working together, sharing learnings with other directors, and being open to the opportunities as well as the risks, New Zealand directors can be ready to unlock the benefits for the entities that they govern and lead them to get clear about how they will thrive in a climate-changed world. 

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      Lessons from the front line

      Experiences, challenges, and lessons from the first year under
      the Aotearoa New Zealand Climate Standards.

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      Practical advice from the front line

      1. Start early and assess the business case for action.
      2. Optimal governance requires engagement and learning.
      3. Leverage a team approach.
      4. Engage external expertise, but know where you need it.
      5. Lean into opportunities for collaboration.
      6. Ensure systems and processes are designed for the future.
      7. Use the final report as an opportunity to tell your story.
      8. For year two, there's more to learn.
      Those interested in voluntary reporting can benefit from the lessons shared in this guidance.
      The guidance offers opportunities to move beyond compliance to make the most of the intended benefits of climate reporting.
      It does what it was meant to do – it gets everyone focused on climate.

      MJ Daly, CFinstD

      You need a ‘nose in, fingers out approach’... If you stand back and wait it’s not going to meet your expectations and it’s too hard to redo it.

      Ross Buckley, CMinstD

      The value is in all the conversations that were had to generate the report — having the same minds and voices in the risk discussions, the strategy discussions, the reporting discussions.

      Lindis Jones, CMinstD

      You have to properly resource this. The realities of the rules and liability mean you can’t avoid it... As directors, you have to be able to sleep at night.

      Alan Isaac, DistFinstD

      Get in touch

      Kaapua Smith
      Kaapua Smith

      Ngāti Porou, Ngāti Apa, Ngāti Awa, Ngāi Tahu - Head of Impact, Health and Human Services Lead

      KPMG in New Zealand

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