by Andrea Malcolm
Around 200 of New Zealand's largest entities will be required to start reporting against the standards from the start of next year.
XRB chair Michele Embling says, reporting on climate-related risks and opportunities is largely still in its infancy, but she believes having formalised reporting standards will build momentum and catalyse change.
The reporting standards were developed through three consultative periods over the past 18 months which led to a number of changes to the draft standards.
The standards are available on the XRB website.
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