Whakapapa of He Tauira

In September 2020, the Government extended the XRB’s mandate to include the development and issuance of mandatory Climate Related Financial Disclosures for specified entities, and the ability to develop non-binding (voluntary) guidance on non-financial reporting.  

Conventional financial reporting requirements can limit the ability of entities to demonstrate their impact beyond monetary perspectives. Users of reporting information - such as investors, shareholders, grant providers and customers - are increasingly seeking non-financial information about entities.

Māori entities generally apply a holistic approach to their decision making and reporting, where the interconnectedness of people, environment and spirituality guide actions.

As Aotearoa New Zealand's reporting standard setter, we co-developed He Tauira alongside Māori reporting entities and advisors to respond to increasing call for non-financial reporting that reflects the context of Aotearoa New Zealand.

Whakapapa of He Tauira This document outlines the origins, development process and collaborative engagement that shaped He Tauira. Whakapapa of He Tauira October 2025 656 KB

He Tauira post-trial report Read about the trial of the He Tauira framework and how this contributed to the development. He Tauira post trial report 959 KB