The purpose of this report is to consider emerging global best practice for standards on climate risk disclosure regimes and how they might be adopted into the incoming mandatory regime in New Zealand.

Abstract Climate adaptation is recognised by many of the world’s largest businesses as a global risk and one that requires critical attention. The World Economic Forum’s 2013 Global Risks Perception Survey, identified the ‘failure of climate change adaptation and rising greenhouse gas emissions as among those global risks considered to be the most likely to...