EER Navigational Resource
EER frameworks and guidance
Above are links to a summary of selected EER resources available. This is by no means a complete list of EER resources available. We encourage you to consult the source documents.
Note that including a resource here does not imply the XRB's endorsement of it.
There is a multitude of frameworks, guidance and initiatives in the EER arena.
Applying an EER framework or other forms of guidance (or a combination of frameworks/guidance) can greatly assist with the reporting of EER information.
However, we have heard concerns that the proliferation of resources can make it challenging for organisations to make an informed decision when selecting a suitable resource (or combination of resources) to apply.
To help identify prominent EER resources and make better-informed decisions when considering EER, we have provided a summary of select local and prominent international resources available.
These should be seen as complementary to each other, rather than conflicting or competing.
Many entities in New Zealand have applied—in full or part—the Integrated Reporting <IR> Framework and GRI Standards, as well as reporting against the UN SDGs.