Sustainability reporting is a mechanism for measuring and communicating performance against environmental, social and corporate governance (ESG) factors. Sustainability reports enable financial market participants (such as firms, investors and insurers) to accurately price assets and new investments, improve their reputation and stakeholder relations, enhance their ability to manage transitional and physical risks, and align branding with consumer preferences. ESG indicators act as effective proxies for low risk, long term investments that deliver high financial returns. Over time, sustainability reporting can support sustainable transitions as capital is directed towards sustainable activities.

This paper identifies and describes international trends in sustainability reporting to promote discussion around the potential role of government in laying the foundations for an effective sustainability reporting regime, which would facilitate sustainable transitions in Aotearoa New Zealand.

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