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.
Partner, Sustainability Reporting & Assurance Leader, PwC New Zealand
Tel: +64 21 355 879