How is the impact of climate change reflected in the financial statements of the NZX50?

An analysis of NZX50 31 March 2022 reporters

Environmental, Social and Governance factors (ESG) are now one of the key considerations for many stakeholders, including investors.

Climate risk, in particular, is a focus area with a number of investor groups becoming increasingly vocal about how the impacts of climate change are reflected in financial statements.

This report is an analysis of the annual reports of the 31 March 2022 NZX50 reporters. We examine how climate-related impacts on the financial statements are disclosed and how auditors have considered climate-related impacts in key audit matters. 

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Karen Shires

Karen Shires

Chief Risk & Reputation Officer, PwC New Zealand

Tel: +64 21 501 043

Jonathan Skilton

Jonathan Skilton

Partner, Sustainability Reporting & Assurance Leader, PwC New Zealand

Tel: +64 21 355 879

Tiniya du Plessis

Tiniya du Plessis

Partner, PwC New Zealand

Tel: +64 21 495 856

Mariann Trieber

Mariann Trieber

Executive Director, PwC New Zealand

Tel: +64 21 062 1812

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