External Reporting Board
NZBA commends the work that has gone into developing the Standard and the iterative consultation and engagement process which has now commenced. NZBA members are committed to producing high-quality climate-related disclosures, with some members producing voluntary disclosures already. NZBA members will be both reporting entities and users of climate disclosures, and will benefit from a strong regulatory regime and standards that produce high-quality disclosures.