.svg){kind=small}
Webinar hosted on Tuesday 30 September 2025, facilitated by Mosaic Partner Tracey Berry, with presenters Mosaic Principal Consultant Mathieu Hemery and Informed.City Director Donovan Burton.
The main topics included insights on the regime to date, benchmarking and how to achieve clarity in climate-related disclosure (CRD) reports.
While the first round of CRD completed in 2024 revealed challenges for some, particularly in the disclosure of strategy and choices of metrics to employ to measure climate risk, it was interesting to observe best practices and leadership within the financial services industry. The Mosaic report on KiwiSaver scheme managers and banks and insurers can be found here and here.
A key theme discussed was clarity, measured against the needs of sophisticated readers, who would be relied upon by investors and other primary users. Clarity was explored through three families of requirements in NZ CS 3: the principles of information, of presentation and other general requirements (which include scenario analysis methods and assumptions). The spread of clarity score is a good indicator of the level of integration for the various climate reporting entities, and that despite tensions from requirements (such as transparency and business competitive advantage) it indeed possible to strive for clarity, which will support primary users in their decision making.
The insights shared are highly relevant for those preparing or governing CRD reports. The presentation slides are available below, and you’re welcome to contact us for more information or further discussion.
