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

 

 

Transition planning

Transition planning impacts across the entire organisation and the future direction of the business. Directors, executives, and staff have each an important role to play. These guides contain both the ‘need to know’ and practical support.

pdf Transition Planning Overview 974 KB

pdf Transition planning for CRD A directors guide 1.8 MB

pdf Transition Planning Guide for executives 2.5 MB

pdf Transition Planning Guide for staff 88 KB

 

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.

pdf Climate related Disclosures Staff Guidance 3.6 MB

 

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.

pdf Climate related Disclosures Staff Guidance MIS Managers 4.2 MB

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.

pdf Transition Planning Disclosure guidance 1 MB