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

 

 

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.

pdf Interoperability Overview and Tool NZ CS to AASB S2 604 KB

xlsx Interoperability tool NZ CS to AASB S2 1.2 MB

 

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 821 KB

Transition planning - Questions to get started 

What is transition planning, where to start, and some common misconceptions.

Download the PDF version.

pdf Transition planning – Questions to get started 1.1 MB

 

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

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.

pdf Entity Scenario Development Staff Guidance 1.1 MB
 

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