Following our earlier report looking at how climate change was reflected in the financial statements of NZX50 March reporters, we analysed NZX50 companies reporting in June.
Similar to our first report, we have examined both how climate-related impacts on the financial statements were disclosed and how auditors considered climate-related impacts in key audit matters (KAMs).
This report comes at a time when there is increasing interest from investors in how companies are handling Environmental, Social, Governance (ESG) factors and how the impacts are reflected in financial statements.
Several of the companies reporting in June are from sectors that will be significantly impacted by climate change e.g. energy and transport. Is this evident in their financial reports?
Key findings
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