sustainability.freshfields.com/post/102h9gi/new-zealand-introduces-legislation-on-climate-related-reporting-requirements-for
www.minterellison.co.nz/our-view/the-climate-related-financial-disclosure-regime
See also:
www.minterellison.co.nz/our-view/new-guidance-to-support-the-development-of-green-social-and-sustainability-linked-loans
www.buddlefindlay.com/insights/delivering-on-environmental-social-and-governance-esg-has-benefits-in-finance-and-beyond/
Update:
www.dlapiper.com/en/us/insights/publications/2022/10/climate-related-disclosures-and-record-keeping/