In our view, climate-related standards have real potential to drive the change that is needed in New Zealand, but not if adoption is seen as merely a compliance exercise.

The regime gives organisations a much greater appreciation of the strategic and operational implications of climate change and the road ahead.

It applies to listed entities and some financial service businesses, requiring them to make mandatory climate disclosures. Going beyond the regulatory requirements, it’s also likely that many more organisations will follow the guidance to meet the expectations of regulators, customers, employees or supply chain partners who want quality information on an organisation's climate impact.

This page provides the latest news, insights, tools and guidance for boards, audit committee members, investors and all stakeholders about the evolving climate reporting landscape.

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Deeper engagement is needed to uncover the full extent of climate-related challenges and opportunities.

Explore reporting challenges, lessons learned, and future benefits.

The key trends of sustainability reporting among the top 100 entities by revenue in New Zealand.

Scope 2 emissions.

Preparing climate statements in compliance with the new Climate Standards.

Climate Risk and Resilience Navigator

The Climate Navigator entails a robust review of your structures, systems and settings to identify opportunities for improvement, develop a practical roadmap to good practice, and track progress over time.

The Climate Navigator generates weighted maturity scores and linked ratings at domain and aggregate levels. The dashboard allows you to easily visualize your current state and see how your organisation’s maturity changes over time as you follow your roadmap.

Maturity assessment and Roadmap to excellence

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GHG emissions measurement and reporting

The following are common reporting standards and emission factors used in New Zealand.

Greenhouse Gas Protocol Reporting Standard and Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and reporting Standard*
Partnership for Carbon Accounting Financials (PCAF)**
International Standard for Greenhouse gas emissions (ISO 14064)
ISAE Assurance on Greenhouse Statements (ISAE 3410)

* Additional supporting standards and guidance are also on the GHG website

** Additional supporting guidance available on the PCAF website

KPMG's Fundamentals and Financed Emissions Training Series.

Climate scenarios

WEBINAR: Taking a deep dive into climate scenario analysis

Sarah Bogle explores an ‘all drivers’, immersive approach, highlighting just how vital impact pathway mapping is in transition planning. They cover the important areas to consider before, during, and after scenario work, with a focus on good practice, techniques to help make the task easier, and give some ideas on how to tackle the big challenges in their five-step presentation: