External Reporting Board
NZBA members continue to support the policy underpinning the introduction of climate related disclosures reflected in the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021. Financial markets are already playing a major part in shifting investment towards low-emissions, resilient, development pathways, assisted by the disclosure to investors of consistent, comparable, reliable, and clear information about climate-related risks and opportunities.