The European Sustainability Reporting Standard (ESRS) E1 (by the European Financial Reporting Advisory Group, or EFRAG) and the International Financial Reporting Standard (IFRS) S2 Climate-Related Disclosures (by the International Sustainability Standards Board, or ISSB) are two climate data disclosure standards that will come into effect in 2024. The NZDPU is designed to be able to display data reported pursuant to those standards, when 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.
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 Model
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.View Data Model
The NZDPU looks forward to collaborating with standard setters and jurisdictions who implement disclosure requirements, to support additional climate data disclosure standards as they are finalized and come into effect.