He Tauira

He Tauira is a voluntary conceptual reporting framework that supports entities to articulate their intergenerational impact. He Tauira provides a framework that can be used by entities to consider and articulate the non-financial impacts of their decision making, including intergenerational, cultural, environmental and social impacts. The information is intended to be meaningful to the entity and support holistic thinking about strategy, vision and how performance is measured.

He Tauira and other guidance is available below.

He Tauira is available for all reporting entities in Aotearoa New Zealand to use. He Tauira enables an entity to:

• reflect upon and communicate its impact in a way that is meaningful
• explain how it links its identity and purpose to its everyday decision making, and
• then report on its progress towards achieving its aspirations over the short and long term.

The XRB gives thanks to those who have shared their expertise with us. We remain committed to our role as kaitiaki of the taonga we have been entrusted with.

He Tauira and additional guidance are available below. In addition, our resources page contains:

• documents describing the relationship between He Tauira and other reporting frameworks and standards
• sources of guidance for activities which may support implementation of He Tauira.

The whakapapa page explains why and how He Tauira was developed and who guided and informed the XRB along the way.

Feedback welcome

We'd love to hear from you if you are considering using, or are already using, He Tauira. If you have any questions or comments on the framework or its development contact us sustainability@xrb.govt.nz.