Guidance

Gearing up for action: Beyond mandatory climate disclosures

Gearing up for action: Beyond mandatory climate disclosures

Amendments to New Zealand’s mandatory climate-related disclosures regime saw the reduction of director liabilities and substantiation requirements, and raised reporting thresholds. The changes, announced in October 2025, resulted in a 54% reduction in the number of...

CLC Early Adopter Showcase

CLC Early Adopter Showcase

So far 35 signatories became early adopters of the new Statement of Ambition. To support other signatories to transition to the new Statement, we have pulled together this document to showcase how some of these signatories are meeting the minimum requirements.