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...
