Register of climate-related disclosures of NZSX-listed companies
Part of the McGuinness Institute’s ClimateChangeNZ project
Register of climate-related disclosures of NZSX-listed companies
The purpose of this page is to create a temporary centralised register where 2023 climate-reporting information under both the External Reporting Board’s (XRB’s) Aotearoa New Zealand Climate Standards (NZ CS) and the Task Force on Climate-related Financial Disclosures (TCFD) recommendations are accessible for the Institute’s research as well as for individuals and organisations that may wish to use this register. For those who are interested, PwC has recently published their fifth instalment in a series of reports that look into how climate-related risks and impacts on the financial statements are disclosed and how auditors considered climate-related impacts in key audit matters (KAMs). The reports focus on the NZX50.
1. The register
The Institute has always advocated for an official register of companies that make climate-related disclosures to be kept on the Companies Office website. From 2024 onwards, the Companies Office will be hosting a central register where climate reporting entities (CREs) can lodge their climate statements, allowing the general public to search and view copies of each lodged statement (see the register). The first climate statements are due to be lodged by 30 April 2024. The Registrar and the Companies Office will be responsible for maintaining this online register and collecting the related fees and levies.
In the meantime, the Institute has provided a list of the FY23 annual reports (and where necesssary, external reports such as climate reports) of NZSX-listed companies (as at 31 December 2023) where information from either climate-reporting framework, NZ CS or TCFD, can be found. This list will focus on all NZSX-listed companies. We will continue with this list until the Companies Office register becomes live in early 2024 and will update this page accordingly. Columns 6 and 9 below identify whether the information is found in the annual report or in a standalone document, alongside the relevant page numbers. The methodology for the information contained within the list can be found in Working Paper 2024/07: Collating climate statements contained in 2023 annual reports of NZSX-listed companies (see below for more information about this working paper).
2. The climate-related disclosure frameworks
To quickly distinguish between the two climate-reporting frameworks, the Institute has labelled NZ CS as (a) and TCFD as (b). Information regarding each climate-reporting framework, as well as links to the frameworks themselves, can be found below.
A. The External Reporting Board: Aotearoa New Zealand Climate Standards (NZ CS 1, 2 and 3)
In December 2022, in response to the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021, the XRB issued its Aotearoa New Zealand Climate Standards (NZ CS 1, NZ CS 2 and NZ CS 3).
Under these standards, CREs must make climate-related disclosures in their annual reports, by either including their climate statement or linking to the climate statement online. The standards apply to accounting periods starting on or after 1 January 2023. See each of the standards.
Under Sections 461O–461S of the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021, these entities are defined as CREs:
(a) a listed issuer that—(i) is a large listed issuer; and (ii) is not an excluded listed issuer: (b) a registered bank that is large: (c) a licensed insurer that is large: (d) a credit union that is large: (e) a building society that is large.
There are two types of NZ CS reporters: (i) mandatory reporters (CREs) or (ii) voluntary reporters. The Institute recommends that reporters make clear in their climate statement whether they are a mandatory reporter (CRE) or a voluntary reporter (non-CRE).
B. The Financial Stability Board: Task Force on Climate-related Financial Disclosures (TCFD recommendations)
In 2017, the Recommendations of the Task Force on Climate-related Financial Disclosures report was published ‘to develop voluntary, consistent climate-related financial disclosures that would be useful to investors, lenders, and insurance underwriters in understanding material risks.’ See the final report. For a detailed analysis of TCFD information included in the previous annual reports of NZSX-listed companies, see Working Paper 2022/14 – Reviewing TCFD information in 2017–2021 reports of NZSX-listed companies.
3. Next steps for the Institute
The Institute has recently published Working Paper 2024/07: Collating climate statements contained in 2023 annual reports of NZSX-listed companies, a working paper that aims to capture the number of NZSX-listed companies that are reporting in their FY23 annual reports the XRB’s Aotearoa New Zealand Climate Standards (NZ CS 1, 2 and 3). This quantitative analysis aims to show how NZ CS is being applied by NZSX-listed companies, one year before they become mandatory for those that are defined as CREs. The paper can be found here.
Table 1: Climate-related disclosures in the FY23 annual reports of NZSX-listed companies as at 31 December 2023 (133)
| A. External Reporting Board (XRB)/NZ CS | B. The Financial Stability Board/TCFD | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Number | NZSX code | Legal name | Date of financial statements | FY23 PDF | Mentions of NZ CS | No. of pages | Where found | Mentions of TCFD | No. of pages | Where found |
| [Col:1] | [Col:2] | [Col:3] | [Col:4] | [Col:5] | [Col:6] | [Col:7] | [Col:8] | [Col:9] | [Col:10] | [Col:11] |
| 1 | 2CC (previously NZA) | 2 Cheap Cars Group Limited (previously NZ Automotive Investments Limited) | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 2 | ACE | Ascension Capital Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 3 | AFC | AFC Group Holdings Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 4 | AFI | Australian Foundation Investment Company Limited | 30 June 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 5 | AFT | AFT Pharmaceuticals Limited | 31 March 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 | — | See pp. 25, 29 See p. 36 for intent to publish | No mention | — | — |
| 6 | AGL | Accordant Group Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 7 | AIA | Auckland International Airport Limited | 30 June 2023 | See PDF* | Yes, full disclosure in an external 'Climate Disclosure Report'. The external report is referred to in the annual report but no weblink is provided | 12 | See pp. 66–67, 73–84, 94, 101, 147 | Yes, reports against TCFD in an external 'Climate Disclosure Report'. The external report is referred to in the annual report but no weblink is provided | 13 | See pp. 66–67, 71–84, 94, 101, 147 |
| 8 | AIR | Air New Zealand Limited | 30 June 2023 | See PDF* | Yes, partial disclosure in an external 'Sustainability Report' with intent to publish with full compliance in FY24. The external report is referred to in the annual report but no weblink is provided | 16 | See pp. 23, 30–55 See p. 94 for intent to publish | Yes, reports against TCFD in an external 'Sustainability Report'. The external report is referred to in the annual report but no weblink is provided | 16 | See pp. 23, 30–55, 94 |
| 9 | ALD | Ampol Limited | 31 December 2023 | See PDF* | Yes, mentions NZ CS but with intent not to publish | — | See p. 3 | Yes, reports against TCFD in an external 'Climate Report'. The external report is referred to in the annual report but no weblink is provided | 44 | See pp. 23, 45, 48, 116–156 See p. 154 for index |
| 10 | ALF | Allied Farmers Limited | 30 June 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 11 | ANZ | ANZ Group Holdings Limited | 30 September 2023 | See PDF* | Yes, partial disclosure in an external 'Climate-related Financial Disclosures' report with intent to publish in FY24. The annual report provides a weblink to the external report on pp. 4, 14 of PDF | 70 | See pp. 84–96, 98–100, 106–108, 110–153, 156–162 See p. 154 for index See p. 116 for intent to publish | Yes, reports against TCFD in an external 'Climate-related Financial Disclosures' report. The annual report provides a weblink to the external report on pp. 4, 14 of PDF | 70 | See pp. 84–96, 98–100, 106–108, 110–153, 156–162 See p. 154 for index |
| 12 | AOF | AoFrio Limited | 31 December 2023 | See FY23 annual report | Yes, mentions NZ CS (refers to an external report but cannot be found by the Institute) | — | See p. 40 | No mention | — | — |
| 13 | APL | Asset Plus Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 14 | ARB | ArborGen Holdings Limited | 31 March 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 | — | See p. 80 for intent to publish | Yes, mentions intent to publish in FY24 | — | See p. 80 |
| 15 | ARG | Argosy Property Limited | 31 March 2023 | See PDF* | Yes, partial disclosure in an external 'Climate-related Financial Disclosures' report. Neither XRB or the external report is referred to in the annual report | 7 | See p. 29–35 See p. 32 for implicit mention | Yes, reports against TCFD in an external 'Climate-related Financial Disclosures' report. Neither TCFD or the external report is referred to in the annual report | 7 | See pp. 29–35 |
| 16 | ARV | Arvida Group Limited | 31 March 2023 | See FY23 annual report | Yes, partial disclosure in the annual report | 8 | See pp. 16, 38, 100–107 See pp. 114, 118 for implicit mentions | Yes, reports against TCFD in the annual report | 8 | See pp. 16, 100–107, 114, 118 |
| 17 | ATM | The a2 Milk Company Limited | 30 June 2023 | See PDF* | Yes, partial disclosure in an external 'TCFD' report with intent to publish in FY24. The annual report provides a weblink to the external report on p. 48 of PDF | 6 | See pp. 26, 36, 47, 50, 51, 62–67 See pp. 50, 51, 64 for intent to publish | Yes, reports against TCFD in an external 'TCFD' report. The annual report provides a weblink to the external report on p. 48 of PDF | 6 | See pp. 35, 50, 51, 57, 62–67 |
| 18 | BFG | Burger Fuel Group Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 19 | BGI | Blackwell Global Holdings Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 20 | BGP | Briscoe Group Limited | 29 January 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24. | — | See pp. 16, 64, 78 for intent to publish See pp. 14, 15 for implicit mentions | No mention | — | — |
| 21 | BLT | Blis Technologies Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 22 | BPG | Black Pearl Group Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 23 | BRM | Barramundi Limited | 30 June 2023 | See FY23 annual report | Yes, mentions loose intent to publish | — | See pp. 31–32 for loose intent to publish | Yes, mentions loose intent to publish | — | See pp. 31–32 for loose intent to publish |
| 24 | BRW | Bremworth Limited | 30 June 2023 | See FY23 annual report | No mention | — | See p. 55 for unspecified climate-related disclosures mention. | No mention | — | See p. 55 for unspecified climate-related disclosures mention. |
| 25 | CBD | Cannasouth Limited | 31 December 2022 | Placed into voluntary administration in March 2024 | Placed into voluntary administration in March 2024 | — | — | Placed into voluntary administration in March 2024 | — | — |
| 26 | CCC | Cooks Coffee Company Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 27 | CDI | CDL Investments New Zealand Limited | 31 December 2023 | See FY23 annual report | Yes, partial disclosure in the annual report (Adoption Provisions 1–7 used) | 12 | See pp. 18–29 | Yes, reports against TCFD in the annual report | 12 | See pp. 18–29, 30 |
| 28 | CEN | Contact Energy Limited | 30 June 2023 | See FY23 annual report | Yes, partial disclosure in the annual report with intent to publish with full compliance in FY24 | 17 | See pp. 12, 14, 29–32, 42–46, 65, 68–71, 120–121 See p. 119 for index | Yes, reports against TCFD in the annual report | 17 | See pp. 12, 14, 29–32, 42–46, 65, 68–71, 120–121 See p. 119 for index |
| 29 | CHI | Channel Infrastructure NZ Limited | 31 December 2023 | See PDF* | Yes, partial disclosure in an external 'Sustainability Report' (Adoption Provisions 1–2, 4–7 used). The annual report provides a weblink to the external report on pp. 2 of the PDF | 56 | See pp. 2, 80, 82–84, 95–96, 100–101, 105, 109–110, 113–114, 117–122, 124–125, 127–132, 134, 138–163, 199 See p. 180 for index | No mention | — | — |
| 30 | CMO | The Colonial Motor Company Limited | 30 June 2023 | See FY23 annual report | Yes, mentions intent to publish 'required climate related disclosures' in FY24. No mention of XRB or NZ CS | — | See p. 47 for intent to publish but implicit mention | No mention | — | — |
| 31 | CNU | Chorus Limited | 30 June 2023 | See PDF* | Yes, partial disclosure in an external 'Sustainability Report'. The annual report provides a weblink to the external report on pp. 9, 122 of PDF | 11 | See pp. 56–66 | Yes, reports against TCFD in an external 'Sustainability Report'. The annual report provides a weblink to the external report on pp. 9, 122 of PDF | 11 | See pp. 56–66 |
| 32 | CRP | Chatham Rock Phosphate Limited | 31 March 2023 | See PDF* | No mention | — | — | No mention | — | — |
| 33 | CVT | Comvita Limited | 30 June 2023 | See PDF* | Yes, mentions intent to publish in FY24 in the external 'Financial Statements'. The annual report provides an external link to the statements on pp. 92, 101–106 of PDF | — | See p. 46 See p. 67 for intent to publish See p. 11 for implicit mention | Yes, mentions intent to publish in FY24 in the external 'Financial Statements'. The Annual Report provides a weblink to the statements on pp. 92, 101–106 of PDF | — | See p. 67 for intent to publish |
| 34 | DGL | Delegat Group Limited | 30 June 2023 | See FY23 annual report | Yes, mentions loose intent to publish (non-specific) | — | See p. 44 for intent to publish but implicit mention | Yes, mentions TCFD | — | See p. 66 |
| 35 | DOW | Downer EDI Limited | 30 June 2023 | See FY23 annual report | No mention | — | — | Yes, reports against TCFD in an external 'Climate Change Report' but this has not been updated since 2022. No date could be found for when the next 'Climate Change Report' will be published. The external report is referred to in the annual report but no weblink is provided. | — | See pp. 14, 22, 26, 105. |
| 36 | EBO | Ebos Group Limited | 30 June 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 in the annual report and external 'Sustainability Report'. The external report is referred to in the annual report but no weblink is provided | — | See p. 8 for intent to publish | No mention | — | — |
| 37 | ENS | Enprise Group Limited | 30 June 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 38 | ERD | EROAD Limited | 31 March 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 with reference to the 'Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021'. No mention of XRB or NZ CS | — | See pp. 5, 61 for intent to publish but implicit mentions | No mention | — | — |
| 39 | EVO | Embark Education Group Limited | 31 December 2022 | Delisted in June 2023 | Delisted in June 2023 | — | — | Delisted in June 2023 | — | — |
| 40 | FBU | Fletcher Building Limited | 30 June 2023 | See PDF* | Yes, mentions intent to publish in FY24 | — | See p. 72 for intent to publish | Yes, reports against TCFD in an external 'Climate-related Disclosure' report. The external report is referred to in the annual report but no weblink is provided | 7 | See p. 72, 82–88 |
| 41 | FPH | Fisher & Paykel Healthcare Corporation Limited | 31 March 2023 | See FY23 annual report | Yes, partial disclosure in the annual report | 8 | See pp. 53, 54–56, 74–76, 88–89 See p. 154 for index | Yes, reports against TCFD in the annual report | 8 | See pp. 4, 54–56, 74–76, 87, 88–89 See p. 154 for index |
| 42 | FRW | Freightways Group Limited | 30 June 2023 | See FY23 annual report | Yes, partial disclosure in the annual report with intent to publish with full compliance in FY24 | 11 | See pp. 29–39, 80 See p. 65 for intent to publish | Yes, reports against TCFD in the annual report | 11 | See pp. 28, 29–39 |
| 43 | FWL | Foley Wines Limited | 30 June 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 44 | GEN | General Capital Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 45 | GEO | Geo Limited | 30 June 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 46 | GFI | Greenfern Industries Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 47 | GFL | Geneva Finance Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 48 | GNE | Genesis Energy Limited | 30 June 2023 | See PDF* | Yes, partial disclosure in an external 'Climate-related Disclosures' report with intent to publish with full compliance in FY24. The annual report provides a weblink to the external report on p. 10 of PDF | 33 | See pp. 79–111, 130 See pp. 73, 80 for intent to publish | Yes, reports against TCFD in an external 'Climate-related Disclosures' report. The annual report provides a weblink to the external report on p. 10 of PDF | 33 | See pp. 10, 73, 79–111, 130 |
| 49 | GSH | Good Spirits Hospitality Limited | 30 June 2023 | See FY23 annual report | Yes, mentions NZ CS but with intent not to publish | — | See p. 17 | No mention | — | — |
| 50 | GTK | Gentrack Group Limited | 30 September 2023 | See FY23 annual report | Yes, partial disclosure in the annual report with intent to publish with full compliance in FY24 | 4 | See pp. 36–39 See p. 37 for intent to publish | No mention | — | — |
| 51 | GXH | Green Cross Health Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 52 | HFL | Henderson Far East Income Limited | 31 August 2023 | See FY23 annual report | No mention | — | — | Yes, mentions TCFD. | – | See p. 19 |
| 53 | HGH | Heartland Group Holdings Limited | 30 June 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 | — | See p. 93 See pp. 7, 9 for implicit mentions | No mention | — | — |
| 54 | HLG | Hallenstein Glasson Holdings Limited | 1 August 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 | — | See p. 59 for intent to publish | No mention | — | — |
| 55 | IFT | Infratil Limited | 31 March 2023 | See FY23 annual report See also 2023 Sustainability Report | Yes, partial disclosure in an external 'Sustainability Report' with intent to publish with full compliance in FY24. The external report is referred to in the annual report but no weblink is provided | 2 | See pp. 8, 12 of FY23 annual report See p. 13 of FY23 annual report for intent to publish See pp. 6, 9, 30–31 of 2023 Sustainability Report See pp. 25, 30 of 2023 Sustainability Report for intent to publish | No mention | — | — |
| 56 | IKE | ikeGPS Group Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 57 | IPL | Investore Property Limited | 31 March 2023 | See PDF* | Yes, full disclosure in an external 'Sustainability Report'. The annual report provides a weblink to the external report on p. 6 of PDF | 19 | See pp. 6, 19, 34, 35–53, 73 | No mention | — | — |
| 58 | IPR (previously SNC) | Iperion Limited (previously Southern Charter Financial Group Limited) | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 59 | JLG | Just Life Group Limited | 30 June 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 60 | KFL | Kingfish Limited | 31 March 2023 | See FY23 annual report | Yes, mentions loose intent to publish | — | See p. 31 for loose intent to publish | Yes, mentions loose intent to publish | — | See p. 31 for loose intent to publish |
| 61 | KMD | KMD Brands Limited | 31 July 2023 | See FY23 annual report | Yes, partial disclosure in the annual report with intent to publish with full compliance in FY24 | 5 | See pp. 44, 46–49, 66 See pp. 3, 45 for intent to publish | Yes, reports against TCFD in the annual report | 5 | See pp. 44, 46–49 |
| 62 | KPG | Kiwi Property Group Limited | 31 March 2023 | See PDF* | Yes, partial disclosure in an external 'Sustainability Report' with intent to publish in FY24. The annual report provides a weblink to the external report on p. 19 of PDF | 11 | See pp. 81–93 See pp. 81, 109 for intent to publish | Yes, reports against TCFD in an external 'Sustainability Report'. The annual report provides a weblink to the external report on p. 19 of PDF | 11 | See pp. 35, 55, 81–93, 109 |
| 63 | LIC | Livestock Improvement Corporation Limited | 31 May 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 with reference to the 'Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021'. No mention of XRB or NZ CS | — | See pp. 14, 18 for intent to publish but implicit mentions | No mention | — | — |
| 64 | MCK | Millennium & Copthorne Hotels NZ Limited | 31 December 2023 | See FY23 annual report | Yes partial disclosure in the annual report with loose intent to publish with full compliance in FY24 (Adoption Provisions 1–7 used) | 11 | See pp. 51, 62–71 See p. 67 for loose intent to publish | Yes, reports against TCFD in the annual report | 10 | See pp. 62–71 |
| 65 | MCY | Mercury NZ Limited | 30 June 2023 | See FY23 annual report | Yes, partial disclosure in the annual report with intent to publish with full compliance in FY24 | 16 | See pp. 13, 58–73, 92 See p. 37 for intent to publish | Yes, reports against TCFD in the annual report | 16 | See pp. 58–73, 92 |
| 66 | MEE | Me Today Limited | 30 June 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 67 | MEL | Meridian Energy Limited | 30 June 2023 | See PDF* | Yes, full disclosure in an external 'Climate-related Disclosure' report. The external report is referred to in the annual report but no weblink is provided | 29 | See pp. 163, 193–221 | Yes, reports against TCFD in an external 'Climate-related Disclosure' report. The external report is referred to in the annual report but no weblink is provided | 32 | See pp. 163, 190–221, 264 |
| 68 | MFB | My Food Bag Group Limited | 31 March 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 with reference to the 'new mandatory climate-related disclosure regime'. No mention of XRB or NZ CS | — | See p. 67 for intent to publish but implicit mention | No mention | — | — |
| 69 | MFT | Mainfreight Limited | 31 March 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 with reference to the 'Climate Related Disclosure reporting regime'. No mention of XRB or NZ CS | — | See pp. 22, 57 for intent to publish but implicit mentions | No mention | — | — |
| 70 | MHJ | Michael Hill International Limited | 2 July 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 71 | MHM | MHM Automation Limited | 30 June 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 72 | MLN | Marlin Global Limited | 30 June 2023 | See FY23 annual report | Yes, mentions loose intent to publish | — | See p. 33 for loose intent to publish | Yes, mentions loose intent to publish | — | See p. 33 for loose intent to publish |
| 73 | MMH | Marsden Maritime Holdings Limited | 30 June 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 | — | See pp. 18, 36 for intent to publish | Yes, mentions TCFD | — | See pp. 18, 36 |
| 74 | MNW | Manawa Energy Limited | 31 March 2023 | See FY23 annual report | Yes, partial disclosure in the annual report with intent to publish with full compliance in FY24 | 5 | See pp. 35, 48, 49, 60, 70 See p. 59 for index See pp. 35, 59 for intent to publish | Yes, reports against TCFD | 5 | See pp. See pp. 35, 48, 49, 60, 70 See p. 59 for index |
| 75 | MOV | Move Logistics Group Limited | 30 June 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 with reference to 'Climate-Related Disclosure reporting regime'. No mention of XRB or NZ CS | — | See pp. 32, 103 for intent to publish but implicit mentions See p. 35 for implicit mention | No mention | — | — |
| 76 | MPG | Metro Performance Glass Limited | 31 March 2023 | See FY23 annual report | Yes, mentions loose intent to publish | — | See p. 64 for loose intent to publish | No mention | — | — |
| 77 | MWE | Marlborough Wine Estates Group Limited | 30 June 2023 | See FY23 annual report | Yes, mentions loose intent to publish | — | See p. 35 for loose intent to publish | No mention | — | — |
| 78 | NPH | Napier Port Holdings Limited | 30 September 2023 | See PDF* | Yes, partial disclosure in an external 'Climate Change Related Disclosure Report' with intent to publish with full compliance in FY24. The external report is referred to in the annual report but no direct weblink is provided | 18 | See pp. 71–88 See p. 72 for intent to publish | Yes, reports against TCFD in an external 'Climate Change Related Disclosure Report'. The external report is referred to in the annual report but no direct weblink is provided | 18 | See pp. 41, 61, 71–88 |
| 79 | NTL | New Talisman Gold Mines Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 80 | NWF | NZ Windfarms Limited | 30 June 2023 | See FY23 annual report | Yes, mentions loose intent to publish with reference to 'climate-related financial disclosures'. No mention of XRB or NZ CS (non-specific) | — | See p. 31 for loose intent to publish and implicit mention | No mention | — | — |
| 81 | NZK | NZ King Salmon Investments Limited | 31 January 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 | — | See p. 94 See p. 25 for intent to publish | Yes, mentions TCFD | — | See p. 25 |
| 82 | NZL | New Zealand Rural Land Company Limited | 31 December 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 with reference to 'climate reporting'. No mention of XRB or NZ CS | — | See p. 6 for intent to publish | No mention | — | — |
| 83 | NZM | NZME Limited | 31 December 2023 | See FY23 annual report | Yes, partial disclosure in the annual report (Adoption Provisions 1–4, 6 used) | 18 | See pp. 24, 27–43 | Yes, mentions TCFD | — | See p. 28 |
| 84 | NZO | New Zealand Oil & Gas Limited | 30 June 2023 | See PDF* | Yes, mentions loose intent to publish with reference to 'XRB’s reporting standards'. No mention of NZ CS (non-specific) | — | See p. 87 for loose intent to publish and implicit mention | Yes, reports against TCFD in an external 'Sustainability Report'. The annual report provides a weblink to the external report on pp. 21, 51 of PDF | 12 | See pp. 21, 43, 44, 51, 53, 63, 76, 77, 79–90 |
| 85 | NZX | NZX Limited | 31 December 2023 | See FY23 annual report | Yes, partial disclosure in the annual report (Adoption Provisions 1–4, 6–7 used) | 21 | See pp. 2, 27, 52, 148–165 | No mention | — | — |
| 86 | OCA | Oceania Healthcare Limited | 31 March 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 | — | See p. 24 for intent to publish See p. 79 for implicit mention | No mention | — | — |
| 87 | PCT | Precinct Properties NZ Limited and Invest Limited Stapled Security | 30 June 2023 | See FY23 annual report | Yes, partial disclosure in the annual report with intent to publish with full compliance in FY24 | 7 | See pp. 33–39, 82 See pp. 11, 21, 52, 56 for intent to publish | Yes, reports against TCFD in the annual report | 7 | See pp. 11, 21, 33–39, 52 |
| 88 | PEB | Pacific Edge Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 89 | PFI | Property for Industry Limited | 31 December 2023 | See PDF* | Yes, partial disclosure in an external 'Climate Related Disclosures' report (Adoption Provisions 1–7 used). The annual report provides a weblink to the external report on pp. 28, 118 of PDF | 34 | See pp. 28, 32–63, 118 | Yes, mentions TCFD | — | See p. 33 |
| 90 | PGW | PGG Wrightson Limited | 30 June 2023 | See FY23 annual report | Yes, mentions loose intent to publish | — | See p. 31 for loose intent to publish | No mention | — | — |
| 91 | PHL | Promisia Healthcare Limited | 31 March 2023 | See FY23 annual report | Yes, mentions 'climate-related disclosures'. No mention of XRB or NZ CS (non-specific) | — | See p. 61 for implicit mention | No mention | — | — |
| 92 | POT | Port of Tauranga Limited | 30 June 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 | — | See p. 57 for intent to publish See p. 8 for intent to publish but implicit mention See pp. 6, 13, 59 for implicit mentions | No mention | — | — |
| 93 | PPH | Pushpay Holdings Limited | 31 March 2022 | Delisted in May 2023 | Delisted in May 2023 | — | — | Delisted in May 2023 | — | — |
| 94 | PYS | PaySauce Limited | 31 March 2023 | See FY23 annual report | Yes, mentions 'mandatory climate risk disclosure reporting regime'. No mention of XRB or NZ CS (non-specific) | — | See p. 32 for implicit mention | No mention | — | — |
| 95 | RAD | Radius Residential Care Limited | 31 March 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 | — | See p. 39 See pp. 5, 13, 55 for intent to publish See p. 38 for implicit mention | Yes, mentions TCFD | — | See p. 55 |
| 96 | RAK | Rakon Limited | 31 March 2023 | See FY23 annual report | Yes, partial disclosure in the annual report with intent to publish in FY24 | 8 | See pp. 130–137 See pp. 50, 56, 66, 82, 130 for intent to publish | Yes, reports against TCFD in the annual report | 8 | See pp. 8, 16, 49, 56, 82, 130–137 |
| 97 | RBD | Restaurant Brands NZ Limited | 31 December 2023 | See PDF* | Yes, partial disclosure in an external 'Environmental and Climate-related Disclosures' report (Adoption Provisions 1–7 used). The annual report provides a weblink to the external report on p. 15 of the PDF | 37 | See pp. 15, 28–62, 67 | No mention | — | — |
| 98 | RUA | RUA Bioscience Limited | 30 June 2023 | See FY23 annual report | Yes, mentions NZ CS (non-specific) | — | See p. 27 | No mention | — | — |
| 99 | RYM | Ryman Healthcare Limited | 31 March 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 | — | See pp. 56, 58–59, 162 See p. 58 for intent to publish | No mention | — | — |
| 100 | SAN | Sanford Limited | 30 September 2023 | See FY23 annual report | Yes, full disclosure in the annual report | 12 | See pp. 47, 119–130 | Yes, reports against TCFD | 12 | See pp. 118, 119-130 |
| 101 | SCL | Scales Corporation Limited | 31 December 2023 | See PDF* | Yes, partial disclosure in an external 'Climate-Related Disclosures' report (Adoption Provisions 2–3, 6–7 used). The annual report provides a weblink to the external report on p. 133 of the PDF | 30 | See pp. 46–73, 133, 140 | No mention | — | — |
| 102 | SCT | Scott Technology Limited | 31 August 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 | — | See pp. 39–40 See p. 25 for intent to publish but implicit mention | No mention | — | — |
| 103 | SDL | Solution Dynamics Limited | 30 June 2023 | See PDF* | No mention | — | — | No mention | — | — |
| 104 | SEK | Seeka Limited | 31 December 2023 | See PDF* | Yes, full disclosure in an external 'Public Climate Disclosure' report. The annual report provides a weblink to the external report on p. 23 of the PDF | — | See pp. 23, 25–39 | No mention | — | — |
| 105 | SKC | SkyCity Entertainment Group Limited | 30 June 2023 | See FY23 annual report | Yes, mentions loose intent to publish | — | See p. 50 for loose intent to publish | Yes, partially reports against TCFD in the annual report with intent to publish with full compliance in FY24 | 3 | See pp. 34, 47, 49–51 See p. 50 for intent to publish |
| 106 | SKL | Skellerup Holdings Limited | 30 June 2023 | See FY23 annual report | Yes, partial disclosure in the annual report, with reference to 'Climate-related Disclosures (CRD) regime' and with intent to publish in FY24. No mention of NZ CS | 6 | See pp. 28–33 See p. 42 for intent to publish | No mention | — | — |
| 107 | SKO | Serko Limited | 31 March 2023 | See PDF* | Yes, partial disclosure in an external 'ESG Report' with intent to publish with full compliance in FY24. The annual report provides a weblink to the external report on p. 16 of PDF. No mention of XRB | 4 | See pp. 49–52 See p. 48 for intent to publish See pp. 45, 88, 89, 98 for implicit mentions | Yes, partially reports against TCFD in an external 'ESG Report'. The Annual Report provides a weblink to the external report on p. 16 of PDF | 4 | See pp. 48, 49–52 |
| 108 | SKT | Sky Network Television Limited | 30 June 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24. No mention of XRB | — | See p. 40 for intent to publish See pp. 61, 89 for implicit mentions | No mention | — | — |
| 109 | SML | Synlait Milk Limited | 31 July 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 | — | See p. 30 for intent to publish | Yes, mentions TCFD | — | See p. 30 |
| 110 | SPG | Stride Prop & Stride Invest Mgmt Limited Stapled Security | 31 March 2023 | See PDF* | Yes, partial disclosure in an external 'Sustainability Report' with intent to publish with full compliance in FY24. The external report is referred to in the annual report but no direct weblink is provided | 21 | See pp. 26, 47–67, 87 See p. 47 for intent to publish See pp. 118, 120 for implicit mentions | No mention | — | — |
| 111 | SPK | Spark New Zealand Limited | 30 June 2023 | See FY23 annual report | Yes, partial disclosure in the annual report with intent to publish with full compliance in FY24 | 6 | See pp. 7, 47, 76–79, 156 See p. 76 for intent to publish See pp. 70, 153 for implicit mentions | Yes, reports against TCFD in the annual report | 6 | See pp. 7, 47, 70, 76–79, 153, 156 |
| 112 | SPN | South Port New Zealand Limited | 30 June 2023 | See FY23 annual report | Yes, partial disclosure in the annual report with intent to publish with full compliance in FY24 | 6 | See pp. 31–36 See pp. 31, 76 for intent to publish See p. 19 for implicit mention | No mention | — | — |
| 113 | SPY | Smartpay Holdings Limited | 31 March 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 with reference to 'Aotearoa Climate Reporting requirements'. No mention of XRB | — | See pp. 41, 42 See p. 12 for intent to publish but implicit mention | No mention | — | — |
| 114 | STU | Steel & Tube Holdings Limited | 30 June 2023 | See FY23 annual report | Yes, partial disclosure in the annual report with intent to publish in FY24 | 10 | See pp. 89–98 See p. 89 for intent to publish | Yes, reports against TCFD in the annual report | 10 | See pp. 89–98 |
| 115 | SUM | Summerset Group Holdings Limited | 31 December 2023 | See PDF* | Yes, partial disclosure in an external 'Sustainability and Climate-related Disclosures' report (Adoption Provision 2 used). The annual report provides a weblink to the external report on p. 143 of PDF | 23 | See pp. 72–94 See p. 143 for implicit mention | No mention | — | — |
| 116 | SVR | Savor Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 117 | TAH | Third Age Health Services Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 118 | TGG | T&G Global Limited | 31 December 2023 | See PDF* | Yes, partial disclosure in an external 'Climate-related Disclosure' report (Adoption Provisions 1–7 used). The annual report provides a weblink to the external report on p. 2 of PDF | 22 | See pp. 2, 41–61 | No mention | — | — |
| 119 | THL | Tourism Holdings Limited | 30 June 2023 | See FY23 annual report | Yes, full disclosure in the annual report | 13 | See pp. 25, 36–38, 40–45, 46–48 | Yes, reports against TCFD in the annual report | 22 | See pp. 9–28, 37, 42–43, 48 |
| 120 | TRA | Turners Automotive Group Limited | 31 March 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 with reference to the 'mandatory climate-related disclosures regime'. No mention of XRB or NZ CS | — | See pp. 19, 107 for intent to publish but implicit mentions | No mention | — | — |
| 121 | TRU | TruScreen Group Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 122 | TSK | TASK Group Holdings Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | Yes, mentions loose intent to publish | — | See p. 18 for loose intent to publish |
| 123 | TWL | Trade Window Holdings Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 124 | TWR | Tower Limited | 30 September 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 with reference to 'Climate-related Financial Disclosure'. No mention of XRB or NZ CS (non-specific) | — | See pp. 11, 53 for intent to publish but implicit mentions | No mention | — | — |
| 125 | VCT | Vector Limited | 30 June 2023 | See FY23 annual report See also 2023 TCFD Report | No mention | — | — | Yes, reports against TCFD in an external 'TCFD Report'. The external report is referred to in the annual report but no direct weblink is provided | — | See pp. 9, 17, 18, 28 in FY23 annual report See pp. 6–44 in 2023 TCFD Report |
| 126 | VGL | Vista Group International Limited | 31 December 2023 | See PDF* | Yes, partial disclosure in an external 'Group Climate Statement' report (Adoption Provisions 2–7 used). The annual report provides a weblink to the external report on p. 24 of PDF | 32 | See pp. 21, 24, 40, 48–76 | Yes, reports against TCFD in an external 'Group Climate Statement' report. The annual report provides a weblink to the external report on p. 24 of PDF | 33 | See pp. 6, 20, 24, 34, 48–76 |
| 127 | VNT | Ventia Services Group Limited | 31 December 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 128 | VSL | Vulcan Steel Limited | 30 June 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 | — | See p. 41 for intent to publish | No mention | — | — |
| 129 | VTL | Vital Limited | 30 June 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 130 | WBC | Westpac Banking Corporation | 30 September 2023 | See PDF* | Yes, partial disclosure in an external 'Climate Report' with loose intent to publish. The annual report provides a weblink to the external report on p. 23 of PDF | 68 | See pp. 7, 21, 40–43, 161–164, 165–168, 180–181, 183–209, 213–218, 236–259 See pp. 168, 285 for indices See p. 284 for loose intent to publish | Yes, reports against TCFD in the annual report and in an external 'Climate Report'. The annual report provides a weblink to the external report on p. 23 | 66 | See pp. 23, 40–43, 68, 161–164, 165–168, 174, 180–181, 183–209, 213–218, 236–259, 284, 286 See pp. 168, 285 for indices |
| 131 | WCO | WasteCo Group Limited | 31 March 2023 | See FY23 annual report | No mention | — | — | No mention | — | — |
| 132 | WHS | The Warehouse Group Limited | 30 July 2023 | See FY23 annual report | Yes, mentions intent to publish in FY24 | — | See pp. 4, 30 See pp. 22, 31, 35 for intent to publish | No mention | — | — |
| 133 | WIN | Winton Land Limited | 30 June 2023 | See FY23 annual report | Yes, partial disclosure in the annual report with intent to publish in FY24 and with full compliance by FY26 | 3 | See pp. 24, 26–27 See p. 7 for intent to publish but implicit mention See pp. 20, 23, 34, 87 for implicit mentions | No mention | — | — |
Notes to Table 1
- The list was generated from NZX, which provided the Institute with a list of NZSX-listed companies on 31 December 2023. Trusts and funds have been removed from the list by only including companies with ‘Limited’ in their name.
- Annual reports are searched for and found on each NZSX-listed company’s announcements page.
- To be counted as a mention, either the entity (‘External Reporting Board’/’XRB’ or ‘Financial Stability Board’/’FSB’) or the specific standards or recommendations (‘NZ CS’ or ‘TCFD’) must be mentioned. For completeness, we also search for ‘climate’ and ‘disclosures’. These eight terms were searched in each annual report.
- The table includes implicit mentions of NZ CS. This is where the standards are indirectly mentioned in annual reports (e.g. the ‘XRB’s reporting standards’ or ‘mandatory climate-related disclosure regime’). Where annual reports contain only implicit mentions of NZ CS, they are identified and labelled as non-specific. This is applicable to six annual reports.
- The annual reports included in the table relate only to the 2023 financial year. The TCFD/Sustainability reports are given as at the year of publication. For example, a report published in December 2023 is treated as the 2023 TCFD/Sustainability report.
- An asterisk refers to where the Institute has combined more than one company document into one searchable PDF. When the Institute combines more than one company document, we place the management commentary first, followed by the climate statement (such as a TCFD report or a sustainability report) and then the financial statements. This lets us search across all documents for each term. In a few cases, company documents are locked and we are unable to combine documents. In this situation, we reference these separately in the normal way. All page numbers used in the table relate to the PDF viewer rather than the page numbers on the document itself.