Climate-Related Disclosures Director Preparation Guide

Publish date
19 Dec 2022

(Updated guide December 2022)

Created by the External Reporting Board (XRB) and Financial Markets Authority (FMA), this guide is intended to provide directors with a quick reference for key things they need to know about Aotearoa New Zealand’s forthcoming climate-related disclosures regime.

Climate-Related Disclosures Director Preparation Guide

This guide provides an overview of the current status of the climate-related disclosures framework. It also outlines some of the key considerations and best practice areas for directors to consider as they prepare for their governance role in relation to climate-related disclosures.

It is not intended to be comprehensive and includes links to more detailed supporting information. We recommend that directors and their management teams stay up to date with the climate-related disclosures framework as it evolves.


The Chapter Zero NZ May webinar: Director lens on disclosures provided an overview of Aotearoa New Zealand’s Climate Related Disclosures framework with presenters XRB Chair Michele Embling, Director Climate Standards Dr Amelia Sharman and experienced Audit and Risk Chair Jonathan Mason. 

If you were unable to join the event or would like to re-watch it, we have made it available on demand or you can read key highlights from the session.