Without sanctions, making companies disclose their environmental and social impacts has limited effect
- Written by: Charl de Villiers, Professor of Accounting, University of Auckland, Waipapa Taumata Rau
As of last year, New Zealand’s largest companies and financial institutions have been required to disclose their climate-related risks and opportunities in their annual reports and regulatory filings.
This follows a global trend for businesses to be more upfront about their social and environmental impact. Companies are increasingly expected...







