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Rules for calculating climate risk in financial reporting by NZ businesses need revisiting – new research

  • Written by Martien Lubberink, Associate Professor of Accounting and Capital, Te Herenga Waka — Victoria University of Wellington
Rules for calculating climate risk in financial reporting by NZ businesses need revisiting – new researchAndrew MacDonald/Getty Images

The recent International Court of Justice (ICJ) decision on climate action marked a significant step forward in formalising an idea many already accept: climate inaction is not merely a policy failure, but potentially a breach of legal duty by governments.

The court’s opinion is not legally binding but establishes...

Psychosocial injury risk starts inside workplace microcultures

Psychological injury is now one of the most expensive categories of workers compensation claims in Australia, with Safe Work Australia reporting t...

2025 Thryv Business and Consumer Report - Australian small businesses show grit under pressure

Australia’s small businesses are powering ahead with optimism, resilience and discipline, however, mounting pressures on costs, wellbeing and cons...

Security by Default: Why 2026 Will Force Organisations to Rethink Cloud and AI

financial accountability to how they run cloud and AI, according to leading Australian systems integrator, Brennan. Based on customer insights...

UNSW launches plan to help Aussie startups scale overseas

UNSW Launches Global Innovation Foundry to Scale 100 Australian Startups Internationally New initiative provides startups and spinouts with direc...

Payroll Under Pressure: Why Mid-Sized SMEs Struggle to Keep Pay Accurate

A year after wage theft reforms came into effect, Australian businesses have increased their focus on payroll compliance, but confidence in pay accu...

Refunds to Revenue: AI and loyalty perks help retailers in post-holiday hangover

Australian retailers are turning to artificial intelligence to simplify and automate returns and exchanges, while strengthening loyalty programs a...