Sustainability reporting is the term we use to describe reporting which describes the economic, environmental, social, and cultural impacts of an entity's activities.
The Sustainability Reporting Board has delegated authority from the XRB Board to issue non-binding guidance that relates to non-financial reporting.
The External Reporting Board (XRB) is proud to introduce the draft version of He Tauira. It is a voluntary conceptual reporting framework specifically designed to guide entities in Aotearoa New Zealand to consider how they articulate their long-term intergenerational impact, through a distinctive lens examining their operations and their broader relationships with the external world. Read more about the background.
We extend our heartfelt gratitude to all involved in the development and trial phases of He Tauira. Their invaluable feedback and the practical application of the framework have demonstrated its adaptability and usefulness.
He Tauira is a voluntary non-financial reporting framework. It is designed to help a reporting entity share the stories of the value it creates in a meaningful way for its stakeholders.
He Tauira
2.1 MB
This getting started guide offers step-by-step instructions for implementing He Tauira
He Tauira ma te mahi
2 MB
|
Last Updated:
