The report shares insights from our reviews of 62 climate statements from the second year of disclosures under New Zealand's climate-related disclosure regime. We noted encouraging progress in reporting practices and a growing maturity across climate reporting entities (CREs). The reviews identified clearer report structures, an uplift in greenhouse gas emission disclosures, and improved articulation of governance and risk management processes.
In addition, the report highlights where further progress is needed, particularly in the identification, assessment and disclosure of climate‑related physical risks and their anticipated impacts. These challenges are not unexpected at this stage of the regime, and we anticipate disclosure quality and maturity will continue to improve incrementally as capability, data and analytical practices develop.
Download the 2026 Climate-related Disclosures Insights Report [870KB]
Aotearoa New Zealand publicly available information sources about climate hazards
Alongside the report we have published a list of examples of Aotearoa New Zealand publicly available information sources about climate hazards. This will be useful for CREs in relation to their physical risk assessments and disclosures.
