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

 

Navigating climate statements guide

This joint FMA/XRB guide is an explanation of the information disclosed in climate statements. This guide highlights the importance of topics such as uncertainty, comparability and context when evaluating and judging the information they contain.

Download the pdf version below.

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.

 

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.

 

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.

Watch on our YouTube channel