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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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.
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Transition Planning Overview
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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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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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| Staff Guidance | Expected publication date |
| Transition planning guide for staff | Early 2025 |
| Guidance for banks / Guidance for insurers | Following discussions with stakeholders, no sector specific guidance for banks or insurers is proposed |
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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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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 Transition planning impacts across the entire organisation and the future direction of the business. Download the pdf version below. |