Resources

Scenario analysis: Getting started at the sector level

Scenario analysis: Getting started at the sector level

How to develop consistent and comparable sectoral scenarios for Climate-related Disclosures under NZ CS 1.

Download the PDF version below. 

Director Preparation guide

Director Preparation guide

This guide is intended to provide directors with a quick reference for key things they need to know about Aotearoa
New Zealand's forthcoming Climate-related Disclosures regime.

Read more here, or download the PDF version below. 

Scenario analysis fact sheet

Scenario analysis fact sheet

The scenario analysis fact sheet clarifies the definition and purpose of scenario analysis for Aotearoa New Zealand Climate Standard 1: Climate-related Disclosures (NZ CS 1).

Read more here, or download the PDF version below. 

Getting started on measuring your emissions

Getting started on measuring your emissions

This document defines scope 1, 2 and 3 emissions sources and details the steps on measuring and disclosing them. 

Read more here, or download the PDF version below. 


Task Force on Climate-Related Financial Disclosures

The TCFD knowledge hub has a vast array of useful pieces of information:


Integrated Reporting

Consideration of the impact of material risks is not exclusive to EER.

Entities already need to consider the impact of material risks, which can include climate-related and other emerging risks, in preparing their financial statements in accordance with NZ IFRS or PBE Standards.

The following publications explain how existing requirements in IFRS Standards relate to climate-related and other emerging risks. 

These publications may also be helpful to preparers and auditors of financial statements prepared in accordance with PBE Standards.

The IFRS Foundation has published an article entitled: IFRS Standards and Climate-related Disclosures. 

 


Other Resources

The Australian Accounting Standards Board and the Australian Auditing and Assurance Board have jointly published a bulletin titled:  

Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB/IASB Practice Statement 2.

Although the bulletin was developed for preparers and auditors of financial statements prepared in accordance with Australian Accounting Standards, it contains relevant guidance for preparers and auditors of financial statements prepared in accordance with NZ IFRS/IFRSs.

 

Last updated: Friday, 1 April 2022