Topic: Governance & Disclosure

Submission to XRB: Current disclosure timeframes position Aotearoa New Zealand as a destination for international capital

Submission | Lisa Caripis | September 2025

Investors are increasingly looking for markets where climate-related financial risks and opportunities are effectively managed. Markets with robust mandatory climate reporting rules are well place to attract climate-aware global capital. IGCC has recommended:
  • No delay to Scope 3 and AFI disclosures. Investors need this information for investment decision-making and stewardship. Retaining the existing disclosure timeframes is in the interests of Aotearoa New Zealand’s investment credibility.

Submission to XRB: Current disclosure timeframes position Aotearoa New Zealand as a destination for international capital

29 September 2025

IGCC responded to the External Reporting Board (XRB) proposals to delay by a further two years disclosure and assurance of Scope 3 greenhouse gas (GHG) emissions and disclosure of anticipated financial impacts (AFI).
State of Net Zero Report 2025

Submission: What investors need from Treasury’s transition planning guidance

25 September 2025

IGCC supports Treasury’s development of transition planning guidance. Investors will use the guidance to inform their own transition planning and to scrutinise company transition plans, informing investment strategies.

Submission on New Zealand Mandatory Climate Disclosures

Submission | IGCC | June 2025

New Zealand’s XRB asked for feedback on the international alignment of their climate-related disclosures regime, which has now been running for more than a year.

Download

New Zealand’s Climate Disclosures: Updates Could Continue Leadership.

17 June 2025

New Zealand’s XRB asked for feedback on the international alignment of their climate-related disclosures regime, which has now been running for more than a year.
State of Net Zero Report 2025

Report: State of Net Zero Investment Australia 2025

Report | Investor Group on Climate Change | 3 April 2025

IGCC’s State of Net Zero report is Australia’s most comprehensive and rigorous analysis of investors’ climate progress. This year’s findings show that Australia’s institutional investors remain firmly attuned to the risks and opportunities of climate change – and how they align with their fiduciary responsibilities.

Download

IGCC Annual Report 2024: Year In Review

Report | Investor Group on Climate Change | 27 February 2025

The Investor Group on Climate Change has released its 2024 Annual Report, highlighting a year of significant climate action by investors and policy progress throughout Australia and Aotearoa New Zealand.  

Download

Submission: Investors need guidance from ASIC on “reasonable grounds” in climate reporting

6 January 2025

Australia has introduced mandatory climate reporting for companies and investors. As announced at the IGCC Summit, the regulator (ASIC) recently released draft regulatory guidance for feedback.

Submission to ASIC on Consultation CP 380: Sustainability Reporting

Submission | Investor Group on Climate Change | December 2024

Additional guidance specifically for institutional investors would help clarify “reasonable grounds”, and give investors confidence to provide information to the market.

Download