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MetricClimate-related governance and remuneration

Management remuneration linked to climate-related risks and opportunities

Measurement answer

What this metric measures

Reports how management remuneration in the current period is linked to climate-related risks and opportunities, preserving whether the entity expresses that linkage as a percentage, weighting, description or monetary amount.

Specification

Metric specification

Result format
Multi-field profile
Unit
Structured table — see field-level units
Reporting basis
Current annual reporting period
Aggregation
Do not add or average different expression forms. Monetary amounts may be summed only across non-overlapping management populations with the same currency, scale, period and linkage definition; percentages require recomputation from compatible numerators and denominators.
Pillar
Governance
Topic
Climate-related governance and remuneration
Controlled domain
Governance and business conduct
Entity type
Metric

Reporting boundary

Management remuneration recognised in the current period that the reporting entity identifies as linked to climate-related risks and opportunities. The management population, remuneration components, linkage criteria, expression form and denominator must be declared.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    IPSASB SRS 1 Climate-related Disclosures

    key-management-remuneration-climate-linkage
    Publisher
    International Public Sector Accounting Standards Board
    Edition
    IPSASB SRS 1, issued January 2026; effective 1 January 2028
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    paragraph 28(g)(i)-(ii), with the Appendix D key-management-personnel population
    Open official framework source
  • Adopting Disclosure

    Aotearoa New Zealand Climate Standards

    Source evidence
    Publisher
    New Zealand External Reporting Board
    Edition
    NZ CS 1, NZ CS 2 and NZ CS 3 issued 14 December 2022; NZ CS 2 consolidated through November 2025 adoption amendments
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Paragraphs 8(d) and 22(h), PDF pages 7 and 10
    Open official framework source
  • Adopting Disclosure

    Aotearoa New Zealand Climate Standards

    nz-cs1-22-h-management-remuneration
    Publisher
    New Zealand External Reporting Board
    Edition
    NZ CS 1, NZ CS 2 and NZ CS 3 issued 14 December 2022; NZ CS 2 consolidated through November 2025 adoption amendments
    Requirement
    Conditional
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    NZ CS 1 paragraph 8(d) | NZ CS 1 paragraph 22(h)
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Current annual reporting period

Unit meaning: Each table field uses its stated unit. The reported form can be a percentage, weighting, narrative description or monetary amount; each quantitative field retains its declared unit and denominator.

Table fields and units

  • Management population or role class
  • Remuneration component or incentive arrangement
  • Climate-related linkage
  • Expression form
  • Reported percentage, weighting, description or amount
  • Denominator, currency, scale and method notes

Published dimensions

  • Management population and role class
  • Remuneration component and incentive arrangement
  • Climate-related risk or opportunity linkage
  • Expression form: percentage, weighting, description or amount
  • Percentage denominator or monetary currency and scale
  • Reporting entity and organizational boundary
  • Reporting period
  • NZ CS 1 edition and application basis

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Preserve the source-permitted expression form and its supporting fields. When a percentage is reported, retain its compatible numerator and denominator rather than averaging published percentages.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 1 September 2026

    Aotearoa New Zealand Climate Standard 1 Climate-related Disclosures

    Publisher
    New Zealand External Reporting Board
    Edition
    NZ CS 1, NZ CS 2 and NZ CS 3 issued 14 December 2022; NZ CS 2 consolidated through November 2025 adoption amendments
    Locator
    Paragraphs 8(d) and 22(h), PDF pages 7 and 10

    Supports: NZ CS 1 requires management remuneration linked to climate-related risks and opportunities in the current period to be disclosed as a percentage, weighting, description or amount of overall management remuneration.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: NZ CS 1, NZ CS 2 and NZ CS 3 issued 14 December 2022; NZ CS 2 consolidated through November 2025 adoption amendments

  • Reporting entity, reporting period and organizational boundary
  • Management population, role classes and included remuneration components
  • Climate-related risk or opportunity linkage criteria and applicable incentive arrangements
  • Expression form and, where quantitative, the unit, currency, scale, numerator and denominator
  • Applicable NZ CS 1 edition, reporting boundary, period and application basis

Record-specific limitations

  • Percentage, weighting, narrative and monetary-amount disclosures are different representations and are not directly interchangeable.
  • The NZ CS 1 management population can differ from an executive-management population used by another framework.
  • Differences in remuneration components, linkage criteria, denominator and timing can materially limit comparability.
  • A narrative disclosure, unavailable amount or inapplicable result must not be represented as zero.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.