Climate-related disclosures

New Zealand’s climate-related disclosure standards are reshaping financial reporting. This course provides a practical guide to understanding and applying the Aotearoa New Zealand Climate Standards (NZCS), assessing climate-related risks and opportunities, and preparing compliant disclosure reports. You’ll explore how to gather the information required to align with climate disclosures requirements, integrate them into financial statements, and prepare for assurance requirements.

Key Benefits  

• Understand the New Zealand regulatory landscape for climate-related disclosures  
• Learn how to assess and report on climate risks and opportunities  
• Integrate climate-related disclosures with financial reporting  
• Prepare for assurance and implementation of mandatory reporting

Learning Outcomes  

• Analyse the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 and the Aotearoa New Zealand Climate Standards (NZCS). 
• Conduct climate risk and opportunity assessments to support mandatory climate-related disclosures in New Zealand. 
• Evaluate integration points between climate-related disclosures and financial reporting to ensure consistency across reporting requirements. 
• Apply appropriate greenhouse gas emissions measurement and reporting methods in line with applicable standards and guidance. 
• Prepare for assurance requirements by establishing documentation, evidence and internal processes. 
• Design implementation strategies to meet climate-related reporting requirements for Climate Reporting Entities (CREs) that are required to, or entities that choose to voluntarily assert compliance with NZCS.