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Greenhouse Gas and other Sustainability assurance
Stakeholder expectations are evolving quickly and as a result of this there is a notable shift in the scope and standard of non-financial reporting designed to complement traditional financial reporting practices. Non-financial reporting on greenhouse gas emissions and wider sustainability reporting measures is becoming commonplace and is required for many of our New Zealand companies.
Organisations must decide how to determine and disclose non-financial reporting and to what degree this needs to be assured.
PwC can assist by ensuring your organisation has the appropriate controls and processes in place to measure your sustainability reporting with accuracy and confidence.
We offer assurance that helps you meet regulatory and voluntary sustainability reporting requirements, including those made in accordance with:
- Climate-related Disclosures prepared to Aotearoa New Zealand Climate Standards
- Australian Sustainability Reporting Standards (ASRS)
- Greenhouse Gas Protocol (GHG)
- Sustainability-linked lending and green bond frameworks
- Climate Change (Unique Emission Factors) Regulation
- Other globally-recognised sustainability reporting frameworks or management criteria.
Key questions to consider
Does your organisation currently report on environmental, social and governance issues alongside its financial performance?
Has your organisation engaged with its wider stakeholder groups to understand their priorities and concerns when it comes to sustainability?
Is your organisation using a globally recognised reporting framework?
Does your organisation need to prepare climate-related financial disclosures in line with the Government's mandatory disclosure requirements?
We can help with
- Sustainability reporting framework design and implementation
- Internal audit analysis to evaluate the effectiveness of internal controls and measures
- Independent assurance of sustainability reporting
- Independent assurance of regulatory or voluntary climate and sustainability-related disclosures
- Independent assurance on Use of Proceeds for sustainability-linked loans and green bonds
- Review of reporting quality against best practices, identify improvements and future reporting development opportunities
Insights and publications
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Contact us
Partner, Sustainability Reporting & Assurance Leader, PwC New Zealand
Tel: +64 21 355 879
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