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Annual Financial Report Climate Control Companies Association of New Zealand Incorporated For the year ended 31 December 2023 Prepared by Engine Room Chartered AccountantsContents 3Compilation Report4Directory5Approval
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How to fill out accounting for climate change

01
Identify the greenhouse gas emissions sources within the organization.
02
Calculate the emissions using established protocols like the Greenhouse Gas Protocol.
03
Set reduction targets based on the calculated emissions.
04
Implement strategies to reduce emissions, such as using renewable energy sources or improving energy efficiency.
05
Monitor progress towards the reduction targets and adjust strategies as needed.
06
Report on the organization's emissions and reduction efforts in a transparent and consistent manner.

Who needs accounting for climate change?

01
Companies looking to mitigate their environmental impact and demonstrate corporate social responsibility.
02
Investors interested in understanding the climate-related risks of their investments.
03
Governments and policymakers aiming to regulate emissions and track progress towards climate goals.
04
Non-profit organizations advocating for climate action and transparency in reporting.
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Accounting for climate change refers to the systematic process of identifying, measuring, and reporting the financial impacts of climate-related risks and opportunities on a business or organization. It aims to integrate climate-related data into the financial reporting framework.
Typically, public companies, publicly traded corporations, and organizations that are subject to regulations mandating climate disclosures are required to file accounting for climate change. Additionally, organizations voluntarily adhering to sustainability frameworks may also report.
To fill out accounting for climate change, organizations should gather relevant climate data, assess risks and opportunities, quantify potential financial impacts, and incorporate this information into their financial statements and disclosures, often following established frameworks such as the Task Force on Climate-related Financial Disclosures (TCFD).
The purpose of accounting for climate change is to provide stakeholders with transparent information regarding how climate change affects an organization’s financial performance, inform investment decisions, and promote accountability and resilience in addressing climate-related risks.
Organizations must report information on climate-related risks and opportunities, greenhouse gas emissions, strategies for mitigating risks, financial impacts of climate-related activities, and governance structures surrounding climate decision-making.
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