This report summarises how Australia’s Sustainable Finance Taxonomy could be expanded to agriculture, forestry and land management, proposing draft criteria for biodiversity protection, sustainable water use, and pollution control. It aligns with global biodiversity goals to guide investment and lending that support nature-positive outcome.

This report summarises draft guidance from New Zealand’s Financial Markets Authority on ethical investment disclosure. It sets expectations under the FMC Act, warns against greenwashing, and outlines principles of clarity, substantiation, consistency, and management of third-party involvement to improve transparency and accuracy for investors.

Financial Markets Authority (FMA) is New Zealand’s independent regulator overseeing financial markets. It promotes fair, efficient and transparent markets, ensures quality financial advice and protects investors. FMA develops regulation, supervises licenced entities, enforces compliance, supports innovation and aims to enhance trust in NZ’s financial sector.

This tool provides interactive visualisations and tabular data of country-level trade flows in raw materials (imports, exports, trends). It enables comparisons across years, commodities and nations, and cites metadata and definitions.

The Aotearoa New Zealand Climate Standards series is a benchmark series issued by the External Reporting Board. It sets out the framework for climate-related disclosures, including governance, strategy, risk management, metrics and targets, adoption provisions, and general requirements. The series provides entities with a consistent structure to report climate-related risks and opportunities.

External Reporting Board (XRB) is an independent Crown entity in New Zealand that develops and issues accounting, auditing & assurance, and climate reporting standards. XRB ensures trusted, high-quality, integrated reporting across public, private and not-for-profit sectors to promote transparency, accountability and support informed decision-making.

The greenhouse gas protocol’s land sector and removals initiative aims to develop internationally accepted corporate guidance for accounting and reporting emissions and removals from land use, bioenergy, and carbon removal. It seeks to improve transparency, support target-setting, and align with climate goals through a multi-stakeholder, science-based process.

The GHG protocol agricultural guidance provides a framework for agricultural companies to develop greenhouse gas (GHG) inventories aligned with the Corporate Standard. It offers sector-specific methodologies to account for direct and indirect emissions, carbon stock changes, and unique agricultural factors such as land use change and biological processes. The guidance enhances consistency, transparency, and usability of agricultural GHG data for decision-making and reporting.

The report explores how board directors perceive and advance climate action. While most recognise its importance and opportunity, competing priorities and knowledge gaps hinder progress. Local Chapters of the Climate Governance Initiative are shown to support action through resources, training, and peer networks across varied global contexts.

The GHG Protocol Product Life Cycle Accounting and Reporting Standard provides a globally consistent framework for companies to quantify and publicly report greenhouse gas emissions and removals associated with individual products across their life cycle. It enables informed emissions reduction strategies and supports performance tracking, supplier engagement, and product differentiation.

The Greenhouse Gas Protocol Corporate Standard provides a framework for businesses to quantify and report greenhouse gas emissions. It establishes standardised accounting principles, categorises emissions by scope, and offers guidance for setting organisational and operational boundaries. The Standard promotes transparency, consistency, and comparability in corporate GHG inventories.

This report outlines RIAA’s policy platform to strengthen sustainable finance in Aotearoa New Zealand. It recommends a national strategy, clearer ESG disclosures, taxonomy alignment with global standards, anti-greenwashing measures, Māori inclusion, human rights protections, and alignment with biodiversity and the Sustainable Development Goals.

The Corporate Value Chain (Scope 3) Accounting and Reporting Standard provides a consistent framework for measuring and reporting indirect greenhouse gas (GHG) emissions across a company’s value chain. It outlines 15 categories of Scope 3 emissions, offers guidance on boundary setting, data collection, and reporting, and aims to improve transparency, enable emissions reduction, and support strategic decision-making.

This report assesses cost-effective methods to reduce methane emissions from enteric fermentation, manure management, and rice cultivation. It outlines region-specific strategies and underscores the need for research, regulatory frameworks, and cross-sector collaboration to support implementation and scale-up of mitigation solutions.

The report examines how corporate climate litigation in Australia and New Zealand is shaping private law. It highlights legal actions involving directors’ duties, disclosure obligations, consumer protections, and tort law. The analysis shows incremental adaptations in private law to address climate change impacts, especially through anti-greenwashing and climate accountability claims.

This report examines the limitations of current bank decarbonisation targets and proposes design reforms to align with net zero. It analyses scope coverage, target types, and sector alignment, offering practical recommendations for enhancing climate credibility and effectiveness in financial institutions’ transition planning.