The New Zealand XRB publishes guidance on climate-related matters in financial statements

The New Zealand XRB publishes guidance on climate-related matters in financial statements

The New Zealand External Reporting Board has published Staff Guidance on climate-related matters in financial statements.
The guidance covers the following aspects:
  • Impact of climate-related matters in financial statements
  • Coherence between financial statements and climate-related disclosures
  • Differences between financial statements and climate-related disclosures
The report may be accessed here.