Sustainability and Governance in Aotearoa: Local Action, Global Impact
New Zealand is setting a global precedent in sustainability, becoming the first country to mandate climate-related disclosures for large organisations. This bold move reflects a broader push for greater transparency and environmental responsibility across the business landscape. Companies are expected to take clear steps to manage climate risk, reduce emissions, and align with evolving standards like TCFD and ISSB. At the same time, strong governance is essential to support this shift, reinforcing accountability and long-term impact.
Speeki partners with organisations in Aotearoa to meet these expectations through smart, integrated sustainability solutions that drive transparency, impact, and long-term value.
Sustainability reporting in New Zealand
New Zealand was the first country in the world to legislate mandatory climate-related disclosures, aligning with the Task Force on Climate-related Financial Disclosures (TCFD). Under the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021, large listed companies, insurers, banks, and investment managers are required to disclose their climate-related risks and opportunities. The framework is administered by the External Reporting Board (XRB) and draws heavily from TCFD. However, it is now transitioning to adopt IFRS S1 and S2 standards issued by the International Sustainability Standards Board (ISSB). Oversight and enforcement are handled by the Financial Markets Authority (FMA), ensuring robust compliance and reporting standards.
Who needs to comply?
This applies to approximately 200 large financial entities, generally those with NZ$1 billion in assets or NZ$250 million or more in annual revenue.
Key reporting themes include:
Governance and board accountability
Climate-related risks and opportunities
Strategy, metrics, and targets aligned to global frameworks
Requirements for eventual limited assurance over emissions data
Learn more about the official standards:
Mandatory assurance (Coming soon)
Limited assurance on climate disclosures is not yet mandatory, but it soon will be. Organisations should start preparing their systems and controls now to ensure compliance. From 31 December 2025, limited assurance will be required for all GHG emissions disclosures, including Scope 1, 2, and 3. Climate reporting became mandatory in 2023, with assurance starting to apply from late 2024.
TCFD vs ISSB – What’s changing?
New Zealand’s current climate reporting framework is based on the TCFD recommendations, but the External Reporting Board (XRB) is now steering a transition toward the ISSB’s IFRS S1 and S2 standards. This shift brings a broader enterprise value lens, stronger emphasis on industry-specific metrics, and more standardised global alignment. Organisations must prepare for greater comparability and scrutiny in sustainability reporting.
How Speeki supports organisations in New Zealand
Speeki delivers targeted sustainability and ESG solutions tailored to the evolving regulatory and stakeholder landscape in New Zealand. Our platform and expertise help organisations confidently meet current requirements and prepare for what’s next.
Climate disclosure readiness and leadership
Speeki helps businesses prepare for New Zealand’s evolving climate reporting requirements by aligning with the XRB’s climate standards and the upcoming adoption of IFRS S1 and S2. Our platform combines tools and deep expertise in S1 and S2 reporting to support structured data, audit readiness, and future assurance compliance. This helps businesses make the most of their position in the world’s first country with a climate reporting mandate.
Responsible businesses start with due diligence
As New Zealand moves toward legislation like the Modern Slavery and Worker Exploitation Bill, organisations face growing pressure to demonstrate ethical conduct and supply chain responsibility. This is especially critical for those with global trade exposure. Speeki supports this with integrated tools for due diligence, risk assessment, and stakeholder declarations to help identify and manage risks such as modern slavery, bribery, and unethical sourcing.
Protecting people, preventing misconduct
New Zealand’s Protected Disclosures (Protection of Whistleblowers) Act 2022 requires organisations to support safe and anonymous reporting of serious misconduct. A strong whistleblowing system is not just about compliance, it reflects a culture of accountability.
Speeki actually began with whistleblowing as its foundation, making this one of our most mature and trusted tools. Our platform provides a secure, customisable solution for reporting, case tracking, and resolution, helping organisations meet legal obligations while earning stakeholder trust.
Building a sustainable dialogue in New Zealand and across the world
Stakeholder engagement plays a vital role in building credible and inclusive sustainability strategies. In New Zealand, growing expectations around transparency, cultural inclusion, and community voice are shaping how organisations interact with those they impact. Speeki’s engagement tools helps organisations collect information and feedback, from employee sentiment to disclosures and forms that support materiality and awareness. We also make it easier to act with purpose through a connected platform and a range of ready-to-use templates tailored to sustainability concerns.
ESG insights
Explore our expert articles on implementing ESG and Sustainability programmes
Beyond climate disclosures:
Build complete sustainability programmes
Start with climate, grow into strategy
Climate-related disclosures are mandatory in New Zealand, but they’re just one part of the sustainability puzzle. Speeki helps you meet these obligations, then supports you in developing full programmes across governance, ethics, human rights, and more — your organisation lead the way as expectations continue to evolve.
Guided and AI-powered programme building
As the demands on sustainability leaders grow, Speeki offers built-in guidance and Nicole AI to help you build strong, structured programmes with confidence. Whether you're just getting started or expanding across multiple focus areas, our platform adapts to New Zealand’s evolving landscape.
Built-In Reporting for Every Need
New Zealand organisations must report to a variety of stakeholders, across both global frameworks and local contexts. Speeki makes it easy to generate reports aligned with TCFD, IFRS S1 and S2, and custom formats like stakeholder reporting or country-specific summaries — all from one central platform.
Scott Lane
Scott Lane is an Australian-trained lawyer and global ESG expert with deep experience in governance, compliance, and sustainability strategy. He understands New Zealand’s climate disclosure requirements and broader ESG expectations, helping organisations align with both local regulation and international best practice. Scott has supported over 500 companies across issues like supply chain risk, modern slavery, anti-corruption, and stakeholder engagement — bringing practical insight to help New Zealand businesses lead with confidence.
Speeki solutions for New Zealand sustainability leaders
Climate-related disclosures are already mandatory for large entities. Speeki helps organisations align with XRB standards, transition smoothly to IFRS S1 and S2, and prepare structured, verifiable data for audit and assurance.
As assurance becomes mandatory for GHG disclosures, organisations need high-quality data and defensible processes. Speeki helps you build audit-ready ESG systems with internal controls, documentation, and reporting structure. We offer a expert, accessible alternative to traditional firms, making us a strong fit for New Zealand’s SME-driven market.
Publishing a policy is only the first step. Speeki helps you bring it to life through guided programme-building tools, real-time tracking and intelligent platform features and functionalities. Whether it’s whistleblowing, anti-bribery, or modern slavery, our platform enables you to define actions, assign responsibilities, and monitor progress so your policies lead to measurable outcomes.
Certification to recognised standards like ISO 37001 (anti-bribery) or ISO 37301 (compliance management) helps prove your commitment to good governance and ethical conduct. Speeki supports certification preparation and ongoing compliance through built-in frameworks and expert support.
Sustainability in Aotearoa is not just about regulation. It’s deeply rooted in people, community, and cultural respect. Speeki helps organisations embed these values through dedicated stakeholder engagement tools that support inclusive dialogue, transparent feedback, and culturally aware action planning, all within a single platform.
Sustainability efforts mean little without follow-through. Speeki helps you measure, monitor, and report on your programmes over time. From internal dashboards to structured progress reports, our platform makes it easy to demonstrate outcomes to stakeholders, regulators, and your board.
Your ESG and sustainability journey in New Zealand begins here
