Directors Guide to Climate Risk Governance

Publish date
1 Dec 2022

A new Directors’ Guide to Climate Risk Governance has been developed by Deloitte New Zealand in partnership with Toitū Tahua: Centre for Sustainable Finance and the Sustainable Business Council (SBC).

The guide lays out what the new climate disclosure regime means for directors and offers checklists of questions directors can ask to get ahead of the curve on climate resilience and business opportunities in the transition to a low carbon economy. 

In 2022, Deloitte in partnership with Toitū Tahua and SBC delivered a five-part Climate Risk Governance Lab Series to support directors to upskill on climate governance. The course content for the lab series formed the basis of the guide.

The new guide:

  • is designed to support directors to steward companies through the risks posed by climate change and identify opportunities in the transition to a low-emissions economy

  • is based on international best practice

  • aligns with the New Zealand Climate Disclosure Standards

  • includes insights shared by New Zealand directors who participated in the lab series


Deloitte NZ, Toitū Tahua and SBC are all collaborators in the Chapter Zero NZ Working Group.