Nature is at the heart of who we are in Aotearoa New Zealand – our identity, our whakapapa (genealogy), our economy, our way of life.

Yet, 63% of native ecosystems are under threat and three-quarters of native species are threatened or at risk of extinction. This is a major concern, particularly as much of our nature, from Kākāpo to Pekapeka bats, don’t exist anywhere else in the world.

What’s needed is a grass-roots-led movement.

Deloitte’s Sustainability, Creative, and Hourua Pae Rau teams recently won a game-changing project with the Department of Conservation (DOC) to build a national movement around action for nature, including public, businesses, and community groups.

Our pitch-winning approach demonstrated that yet another advertising campaign isn’t going to drive the scale of change needed. Instead, we combined our creative, sustainability and te ao Māori knowledge to flip the script.

Always Be Naturing is a three-year campaign designed to boost the nation’s connection with nature in new ways. It shows how we can rebalance the way we view and treat nature, from something to consume to something that has rights as New Zealand’s greatest asset. 

“This is a very different approach for DOC. We are a small island nation at the bottom of the world, but we want to make a big difference and show the world what can be done if everyone pitches in,” says Penny Nelson, Director-General, DOC.

Read more here. 

As part of our ongoing partnership with Mindful Money, Deloitte supported the drafting of the State of Net Zero Investment Report. This year’s findings show that while some progress has been made, the investment sector is still not fully leveraging its capital and influence to drive the net zero transition.

GreenSpace Tech, Deloitte’s global climate innovation platform, helps bridge the gap between emerging technologies and industry needs. Since launching in 2023, it has identified that nearly half of the emissions reductions required to reach net zero will rely on ClimateTech solutions still in prototype.

Our AI-enabled platform connects clients with innovators, intelligence and subject matter expects to answer three key questions:

• What technologies can address hard-to-abate challenges and reduce risk?

• Who supplies these technologies, and how mature are they?

• How do we choose the right partners and collaborate effectively?

By bridging the gap between innovation and investment, GreenSpace Tech enables faster adoption, smarter decisions, and real progress toward a low-carbon economy. 

Find out more about GreenSpace Tech here.

Nearly three-quarters (73%) of Climate Reporting Entities in Aotearoa New Zealand identified opportunities to create value through emissions reduction strategies and climate resilience measures. This signals a shift in mindset, from compliance to strategic opportunity, as organisations begin to see climate action as a lever for long-term value creation.

Deloitte's trends analysis of the first cycle of climate reporting offers a pulse check on how entities are navigating the regime, highlighting areas of strength and where further progress is needed. It also outlines the key physical and transition risks disclosed by reporting entities, with attention to emerging vulnerabilities in the financial services sector.

Across Asia Pacific, sustainability reporting is rising in importance as a policy lever for achieving social, economic and environmental outcomes. In response, Deloitte’s Sustainability & Climate leaders came together to create a six-part Asia Pacific Mandatory Sustainability Reporting Series. Through this, we uncovered the building blocks that CFOs need to understand the drivers behind their buyers' key data requirements, and offered strategic tips to ensure the business remains competitive and resilient.

Read the full report here.

Deloitte is proud to be helping lead the way toward a low-carbon future. As part of our global network, we’ve committed to reaching net-zero emissions by 2040, a target validated by the Science Based Targets initiative (SBTi). In FY25, we continued to advance this ambition, with a network-wide Transition Plan underway to guide how we transform our operations, practices and culture. Our strategy also focuses on empowering our people and investing in the transformation needed to embed sustainability into everything we do.

Deloitte New Zealand has voluntarily reported its emissions for eight years (and measured them for eighteen), a reflection of our long-standing commitment to transparency. While not a mandated reporting entity under New Zealand’s climate-related disclosures regime, we remain committed to measuring our impact, setting ambitious targets, and tracking our progress openly.

Our FY25 greenhouse gas inventory includes Scope 1 and 2 emissions and Scope 3 business travel emissions. We continue to refine our methodology for Scope 3 emissions from employee commuting and working from home as well as our approach to measuring and managing emissions from purchased goods and services (PG&S), with plans to include these categories in our footprint going forward.

In FY25, we collected data from our employees regarding their commuting and remote working habits, estimating associated emissions at 1,937 tCO2e. Building on these insights, we have developed a strategy aimed at decarbonising employee commuting. As part of this approach, we are introducing benefits that enhance affordable access to public transport and cycling options for our people.

We have made strong progress on Scope 2 emissions, having met our target of sourcing renewable electricity across all tenancies. By purchasing Renewable Electricity Certificates (RECs) for any portion of our energy supply not already certified as renewable, we are able to report zero Scope 2 emissions, in accordance with our Science Based Target for renewable energy. We also continue to work closely with landlords to transition shared spaces to renewable sources and to support efforts to decarbonise our buildings.

Our climate commitments rely on collaboration across our value chain, both locally and globally. Technology (hardware and software), as the main source of our PG&S emissions, remains a key focus for supply chain decarbonisation. Deloitte is recognized as an industry leader in supplier engagement for sustainability, earning an A score in the CDP Supplier Engagement Assessment, which highlights our leadership and transparency in promoting climate action throughout our supply chain.

FY25 marked the third and final year of our BNZ Sustainability-Linked Loan, with KPIs tied to renewable electricity and business travel- both of which were successfully met. These achievements strengthen our position as we work toward our near-term 2030 goals and our net-zero target for 2040.

As a sector with a high reliance on air travel, Deloitte recognises the unique decarbonisation challenges aviation presents. Business travel remains one of our most material sources of emissions, and we’re committed to reducing its impact through intentional choices, firm-wide engagement, and investment in low-emission solutions.

For the past three years, Deloitte New Zealand has implemented business unit-level carbon budgets to ensure visibility and accountability. We’re making more intentional choices about when and how we travel, supported by internal policies that guide decision-making. This approach has delivered excellent results, with gross travel emissions down 30% from our FY19 baseline, and travel emissions per full-time equivalent (FTE) reduced by 48%. These reductions reflect strong engagement across the firm, supported by education, awareness, and regular reporting.

We continue to invest in Sustainable Aviation Fuel (SAF) through the purchase of SAF certificates and strategic partnerships across Deloitte’s global network. These efforts are designed to stimulate market demand and accelerate the commercial viability of low-emission aviation fuels. Deloitte also supports global efforts to improve traceability and reporting of SAF certificates and usage.

In FY25, we updated our Sustainable Delivery Framework, providing teams with guidance to estimate engagement-level emissions, communicate these to clients, and work collaboratively to reduce the footprint of each project. This is part of our broader commitment to low-carbon delivery and shared responsibility.

Our near-term 2030 target to reduce travel emissions per FTE by 55% is an emissions intensity goal, enabling us to track performance relative to firm growth. Looking ahead, our long term net-zero by 2040 target will require a 90% reduction in gross emissions – an ambitious goal, but one we’re actively preparing for through innovation, transparency and collective action.