What is the difference between NZDPU Core and other jurisdictional standards such as ISSB or ESRS?

The NZDPU Core Data Model is not a disclosure standard and does not introduce any disclosure requirements. The NZDPU is not a standard setter.

In line with the recommendations of the CDSC, the NZDPU Core Data Model is comprised of foundational company-level climate transition-related data fields, built from emissions- and disclosure-related requirements and standards.

The purpose of the NZDPU Core Data Model is to organize data in a way that creates a structure that allows for increased granularity and enhanced transparency of disclosed data through the inclusion of calculation metadata to enable the user to better understand the decisions underpinning the calculation of reported greenhouse gas emissions and emissions reduction targets, such as the reporting boundaries, exclusions, methodologies, and assumptions used.

The inclusion of calculation metadata enables users to understand meaningful differences in reported values, providing users with transparency needed to decide what they consider to be sufficiently comparable for integration into their workflows.

The NZDPU Core Data Model is intended to reflect the current climate disclosure landscape and incorporate features from multiple standards, including the GHG Protocol Corporate Standard, Recommendations of the TCFD, ISO 14064-1: 2018, Global GHG Accounting and Reporting Standard (Part A – Financed Emissions), as well as the IFRS S2 Climate-related Disclosures and the European Sustainability Reporting Standards (ESRS).