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Disclosure and reporting

We are well positioned to support your team embed best practice controls and processes to ensure that your reporting and disclosure is compliant



More than 200 New Zealand entities - both public and private - are mandated to disclose greenhouse gas inventories, net zero strategies, and their exposure to climate risk and adaptation plans. These requirements are mandated by the Carbon Neutral Government Programme and the recent introduction of the External Reporting Boards Climate-related Disclosures standard.

Many organisations chose to voluntarily disclose their ESG strategy and performance, citing benefits with multiple stakeholder groups. It is paramount that voluntary reporting is carried out with the same scrutiny as mandatory reporting.

We can provide advice on the most appropriate reporting framework to meet your objectives, and guidance on how best to adopt your chosen framework, to ensure that the reporting process reflects your strategy and commitments.

The types of reporting we advise on

  • Aotearoa New Zealand Climate Standards
  • IFRS Sustainability Standards issued by the International Sustainability Standards Board
  • Task Force for Climate-related Financial Disclosures (TCFD)
  • Task Force for Nature-related Financial Disclosures (TNFD)
  • Greenhouse gas reporting
  • GRI (Global Reporting Initiative) reporting
  • And other impact reporting (qualification and measurement of non-financial indicators).

Sustainability & Climate

As the call for sustainability and climate action intensifies, businesses have an important role to play in the safeguarding of our planets future. Deloitte can support your organisation on the journey to a carbon neutral, climate resilient future.