Data Model Blueprint
The NZDPU seeks to make climate transition-related data transparent, useful, and supportive of the emerging and evolving global standards. Here, you can learn more about NZDPU's efforts in structuring and presenting data, starting with global disclosure standards.
Supporting Global Standards
The International Financial Reporting Standard (IFRS) S2 Climate-Related Disclosures (by the International Sustainability Standards Board, or ISSB) and the European Sustainability Reporting Standard (ESRS) E1 (by the European Financial Reporting Advisory Group, or EFRAG) are shaping the future of climate disclosures. The NZDPU is designed to be able to display data reported consistent with those standards, as such data becomes available. You can click on the following cards to preview the data table, data fields, and corresponding data types for the ESRS and IFRS, respectively.
IFRS S2 by ISSB
Issued by ISSB in June 2023, the IFRS S2 sets out the requirements for an entity to identify, measure and disclose information about its climate-related risks and opportunities. A growing number of jurisdictions are setting disclosure standards that implement IFRS and will result in data that can be made available in the NZDPU.
View Data ModelDATA MODEL LAST UPDATED 2024-11-25
ESRS E1 by EFRAG
The European Commission has adopted the European Sustainability Reporting Standard (ESRS) for use by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). The ESRS E1 is one of the five environment-specific standards of the ESRS, defining the requirements of climate change-related disclosures.
View Data ModelDATA MODEL LAST UPDATED 2023-11-30
More to Come
The NZDPU looks forward to collaborating with standard setters and jurisdictions to ensure that the growing volume of data and disclosures reported under those standards can be included in the NZDPU.