XRB guide to transition planning – Questions to get started
The External Reporting Board (XRB) has released a staff guidance note which explains transition planning, where to start, and some misconceptions to avoid and provides a list of questions to help organisations prepare.
This document aims to help climate reporting entities (CREs) to get started on transition planning in relation to the requirements in the Aotearoa New Zealand Climate Standards (NZ CS).
The XRB will be publishing further, more detailed, guidance on transition planning later in 2023.