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:
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