Resources
The External Reporting Board (XRB) is proud to play its part in addressing climate change through the establishment of a climate-related disclosures framework for Aotearoa New Zealand. The XRB has created guidance and resources to support entities when applying Aotearoa New Zealand Climate Standards.
Previous consultation documents, exposure drafts and supporting documents can be found on our consultation page.
Guidance
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Anticipated financial impacts The XRB has released draft staff guidance to support climate reporting entities (CREs) to identify climate-related risks and opportunities, assess anticipated impacts, and quantify anticipated financial impacts (AFIs). |
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All Sector Staff Guidance for NZ CS To support entities required to prepare disclosures in accordance with NZ CS. It illustrates how an entity may approach the required disclosures. Download the PDF version.
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Climate related Disclosures Staff Guidance
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MIS Manager Staff Guidance for NZ CS To support managers of registered investment schemes (MIS Managers) required to prepare disclosures in accordance with NZ CS. It illustrates how an MIS Manager might approach the required disclosures. Download the PDF version.
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Transition planning disclosures guidance This guidance provides further, detailed guidance relating to transition planning disclosures to supplement the Guidance for All Sectors. It covers all elements relating to transition planning disclsoures. Download the PDF version.
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Transition planning - Questions to get started What is transition planning, where to start, and some common misconceptions. Download the PDF version.
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Principles and general requirements of NZ CS 3 walkthrough webcast Watch a short webcast which outlines the principles and general requirements in NZ CS 3 which are an important part of applying the Climate Standards. |
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Entity-level Scenario Analysis Staff Guidance How to develop useful, plausible, consistent, and challenging scenarios for climate-related disclosures under NZ CS 1. Download the PDF version.
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Anticipated financial impacts The XRB has released draft staff guidance to support climate reporting entities (CREs) to identify climate-related risks and opportunities, assess anticipated impacts, and quantify anticipated financial impacts (AFIs). |
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Staff guidance: Anticipated financial impacts Framing internal conversations
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NZ CS and AASB S2 interoperability overview and tool This overview and tool describes the alignment of disclosure requirements and information that an entity starting with each set of standards needs to know to enable compliance with both sets of standards, ensuring interoperability between them.
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Interoperability tool NZ CS to AASB S2
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Climate transition planning: Overview This guidance is to provide an overview of what climate transition planning is and how it can help organisations transform deep uncertainties into an actionable long-term strategy. Download the pdf version below.
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Climate transition planning: Executives guide Transition planning impacts across the entire organisation and the future direction of the business. Executives have a critical role to play in terms of leadership, strategy, and execution. This guide is executives' "need to know" about transition planning. Download the pdf version below.
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Transition planning: A guide for directors This guidance is a introductory reference for directors of Climate Reporting Entities (CREs) as they commence transition planning but can also be used to support transition planning by the broader governance community. Download the pdf version below.
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