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Aotearoa New Zealand Climate-related Disclosures Concepts (NZ CRDC)

New Zealand Forthcoming 2021

This will be an authoritative note on climate disclosure concepts, such as materiality, in conjunction with the standards being drafted by the External Reporting Board in New Zealand, at the request of the New Zealand Government.

Issuer name

External Reporting Board (New Zealand)

Organizations covered by the instrument

Large private and listed companies

Target organization notes

Climate-related disclosures will be mandatory for large listed companies with a market capitalisation of more than $60 million; large licensed insurers, registered banks, credit unions, building societies and managers of investment schemes with more than $1 billion in assets; and some Crown financial institutions (via letters of expectation).

Industry scope

All/none specified




New Zealand


Asia Pacific

Date of publication


Issuer type

Financial Market Regulators

Reporting requirements

Public law and regulation

Mandatory or voluntary


The geographical scope


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