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Who Must File NZ ESG Reporting Under NZ CS Standards

Environmental, Social, and Governance (ESG) reporting has become a regulatory priority in New Zealand with the introduction of the Climate-related Disclosures (CRD) regime under the New Zealand Climate Standards (NZ CS). These standards, administered by the External Reporting Board (XR, aim to improve corporate transparency and climate accountability by requiring certain organizations to disclose how climate-related risks and opportunities affect their financial health.
Read more: https://www.linkedin.com/pulse..../who-must-file-nz-es