Entity Data Guide

A complete reference for the data the CRD platform stores about each climate reporting entity. This covers everything from basic company information through to detailed emissions, governance, strategy, and risk disclosures.

How Data Is Organised

Data Flow

Each entity can have one or more annual climate statements. Every statement contains detailed data across multiple disclosure areas.

Entity

Climate Statement

Annual disclosure report

Emissions

Targets

Governance

Strategy

Risks

Opportunities

Scenarios

Assurance

Best Practices

Core Entity Information

Who is the company?

Legal name, trading name, and entity type (Bank, Insurer, Issuer, etc.)
New Zealand Business Number (NZBN)
Industry sector via ANZSIC classification
Revenue data across FY2023, FY2024, and FY2025 with currency and notes

GHG Emissions Data

What are their greenhouse gas emissions?

Scope 1: direct emissions broken down by source
Scope 2: location-based and market-based with renewable percentage
Scope 3: value-chain emissions across all 15 GHG Protocol categories
Base year, prior year comparisons, and trend analysis
Measurement methodology and emission factor sources
Intensity metrics (physical and economic, e.g. tCO2e per $M revenue)

Targets and Strategy

What are they aiming for and how will they get there?

Climate targets: absolute or intensity-based, with base and target years
Percentage reduction goals and current progress tracking
Time horizon definitions (short, medium, long term)
Physical and transition impacts on the business
Financial impact quantification (current and anticipated)
Transition plan and business model evolution

Governance and Risk Management

How do they oversee and manage climate risk?

Board composition and climate expertise
Reporting frequency and remuneration linked to climate
Management roles with climate responsibilities
Enterprise risk framework and integration approach
Physical and transition risks with subtypes and responses
Climate opportunities and potential financial impacts

Supporting Data

Scenario analysis, assurance, quality scores, and best practices

Scenario analysis with temperature outcomes and assumptions
Statement assurance: provider, level (Limited/Reasonable), standard
Disclosure quality scores: completeness, quantification, governance, target ambition
Sector and overall percentile rankings
Best practice examples with scores, excerpts, and explanations

Disclosure Quality Scoring

How entities are scored

Each climate statement is assessed on four dimensions, each scored 0-100. These combine into a weighted overall score.

Completeness

Quantification

Governance

Target Ambition

Overall Score = weighted average of the four dimensions. Entities are ranked within their sector and across all entities to produce percentile rankings.

Technical Reference

Complete field-level reference for each data model. Field names usecamelCaseto match the API response format. Nullable fields may not be present for every entity.

Entity

Core information about the climate reporting entity.

Field	Type	Description
`entityName`	string	Legal name of the company
`tradingName`	string \| null	Optional operating/trading name if different from legal name
`entityType`	enum	Registered Bank, Licensed Insurer, Listed Issuer, MIS Manager, Credit Union, Building Society, or Other
`nzbn`	string \| null	New Zealand Business Number -- unique national identifier
`industrySector`	string \| null	Industry classification using the ANZSIC standard
`revenueFY2023`	string \| null	Total revenue for FY2023 reporting period
`revenueFY2023Currency`	string \| null	Currency code for FY2023 revenue (e.g. NZD, AUD)
`revenueFY2023Note`	string \| null	Contextual note about the FY2023 revenue figure
`revenueFY2024`	string \| null	Total revenue for FY2024 reporting period
`revenueFY2024Currency`	string \| null	Currency code for FY2024 revenue
`revenueFY2024Note`	string \| null	Contextual note about the FY2024 revenue figure
`revenueFY2025`	string \| null	Total revenue for FY2025 reporting period
`revenueFY2025Currency`	string \| null	Currency code for FY2025 revenue
`revenueFY2025Note`	string \| null	Contextual note about the FY2025 revenue figure

Climate Statement

Annual climate disclosure report published by the entity. Each entity may have multiple statements across financial years.

Field	Type	Description
`reportingPeriodStart`	date	Start date of the reporting period
`reportingPeriodEnd`	date	End date of the reporting period
`financialYear`	string \| null	Financial year label (e.g. FY2025)
`reportPublicationDate`	date \| null	Date the climate statement was published
`reportType`	string \| null	Type of report (e.g. Climate Statement, Annual Report)
`currency`	string \| null	Base currency for financial figures in the statement
`documentPageCount`	number \| null	Total pages in the disclosure document
`completenessScore`	number \| null	Disclosure completeness score (0-100). Measures breadth of disclosures.
`quantificationScore`	number \| null	Quantification quality score (0-100). Measures use of numbers and data.
`governanceScore`	number \| null	Governance quality score (0-100). Measures board oversight and structures.
`targetAmbitionScore`	number \| null	Target ambition score (0-100). Measures strength of climate targets.
`overallScore`	number \| null	Weighted overall disclosure quality score (0-100)

GHG Emissions

Greenhouse gas emissions data for the reporting period. One record per statement. All emission values are in tCO2e (tonnes of carbon dioxide equivalent) unless otherwise noted.

Field	Type	Description
`measurementStandard`	string \| null	GHG accounting standard used (e.g. GHG Protocol, ISO 14064)
`consolidationApproach`	string \| null	Organisational boundary method (Operational Control, Financial Control, Equity Share)
`emissionFactorsSource`	string \| null	Source of emission factors applied (e.g. MfE, DEFRA)
`gwpSource`	string \| null	Source of Global Warming Potential values (e.g. IPCC AR5, AR6)
`baseYear`	number \| null	The reference year for emissions comparison
`baseYearScope1`	string \| null	Scope 1 emissions in the base year (tCO2e)
`baseYearScope2`	string \| null	Scope 2 emissions in the base year (tCO2e)
`baseYearScope3`	string \| null	Scope 3 emissions in the base year (tCO2e)
`scope1Total`	string \| null	Total direct (Scope 1) emissions in tCO2e
`scope1Unit`	string \| null	Unit of measure for Scope 1 (typically tCO2e)
`scope1BySource`	JSON \| null	Breakdown of Scope 1 by source category (e.g. stationary combustion, transport, fugitive)
`scope2LocationBased`	string \| null	Scope 2 location-based emissions (tCO2e) -- uses grid average emission factors
`scope2MarketBased`	string \| null	Scope 2 market-based emissions (tCO2e) -- uses supplier-specific or contractual factors
`scope2RenewablePercent`	string \| null	Percentage of electricity sourced from renewable sources
`scope3Total`	string \| null	Total indirect (Scope 3) value-chain emissions in tCO2e
`scope3Categories`	JSON \| null	Breakdown by the 15 GHG Protocol categories (purchased goods, capital goods, transport, waste, business travel, commuting, investments, etc.)
`scope3FinancedEmissions`	string \| null	Category 15 financed emissions for financial institutions (tCO2e)
`scope3DataQualityScore`	string \| null	Self-assessed data quality for Scope 3 (e.g. High, Medium, Low, or 1-5 scale)
`totalScope1And2`	string \| null	Combined Scope 1 + Scope 2 total (tCO2e)
`totalAllScopes`	string \| null	Grand total of Scope 1 + 2 + 3 (tCO2e)
`priorYear1Scope1`	string \| null	Prior year Scope 1 emissions for trend comparison
`priorYear1Scope2`	string \| null	Prior year Scope 2 emissions for trend comparison
`priorYear1Scope3`	string \| null	Prior year Scope 3 emissions for trend comparison
`priorYear1Period`	string \| null	Label for the prior year period (e.g. FY2023)
`trendAnalysis`	string \| null	Narrative description of emissions trends year-over-year

Climate Targets

Emissions reduction and other climate-related targets. Multiple targets per statement.

Field	Type	Description
`targetName`	string	Name or description of the climate target
`targetType`	string \| null	Absolute or Intensity-based target
`targetCategory`	string \| null	Category: GHG, Energy, or Other
`scopeCovered`	string \| null	Which emission scopes the target covers (e.g. Scope 1+2, Scope 3, All Scopes)
`baseYear`	number \| null	Base year from which reduction is measured
`targetYear`	number \| null	Year by which target should be achieved
`targetValue`	string \| null	Absolute target value (e.g. 50000 tCO2e)
`targetUnit`	string \| null	Unit for the target value
`percentageReduction`	string \| null	Percentage reduction target from base year (e.g. 50%)
`currentProgressValue`	string \| null	Latest reported progress toward the target
`onTrack`	boolean \| null	Whether the entity reports being on track to meet the target
`statusDescription`	string \| null	Narrative describing current target status
`calculatedProgress`	number \| null	System-calculated progress percentage (0-100)

Progress calculation: calculatedProgress = ((baseYearEmissions - currentProgressValue) / (baseYearEmissions - targetValue)) x 100. A value of 100 means the target has been met.

Emissions Intensity

Normalised emissions metrics. Multiple intensity metrics per statement.

Field	Type	Description
`metricName`	string	Name of the intensity metric (e.g. tCO2e per $M revenue)
`intensityType`	string \| null	Physical or Economic intensity
`numeratorValue`	string \| null	Emissions numerator value
`numeratorUnit`	string \| null	Unit for the numerator (e.g. tCO2e)
`denominatorValue`	string \| null	Activity or economic denominator value
`denominatorUnit`	string \| null	Unit for the denominator (e.g. $M revenue, FTE, GWh)
`intensityValue`	string \| null	Calculated intensity ratio = numerator / denominator
`intensityUnit`	string \| null	Combined unit (e.g. tCO2e/$M)
`trend`	string \| null	Direction of change: Increasing, Decreasing, or Stable

Formula: Intensity = Numerator Value / Denominator Value. For example, 5000 tCO2e / $100M revenue = 50 tCO2e/$M.

Governance Details

Board-level and management governance structures for climate oversight.

Field	Type	Description
`governanceBodyName`	string \| null	Name of the governing body overseeing climate matters
`totalBoardMembers`	number \| null	Total number of board members
`membersWithClimateExpertise`	number \| null	Count of board members with climate-related expertise
`climateExpertiseDescription`	string \| null	Description of climate expertise on the board
`oversightDescription`	string \| null	How the board provides oversight of climate matters
`boardReportingFrequency`	string \| null	How often climate matters are reported to the board (e.g. Quarterly)
`remunerationLinkedToClimate`	boolean \| null	Whether executive remuneration is linked to climate outcomes
`remunerationDetails`	JSON \| null	Details of climate-linked remuneration structures
`managementRoles`	ManagementRole[]	Management roles with climate responsibilities (title, responsibilities, reporting line)
`committees`	GovernanceCommittee[]	Governance committees involved in climate oversight (name, purpose, composition, meeting frequency)

Strategy Details

Climate strategy, transition plans, and financial impact assessments.

Field	Type	Description
`shortTermDefinition`	string \| null	Definition of the short-term time horizon (e.g. 0-3 years)
`mediumTermDefinition`	string \| null	Definition of the medium-term time horizon (e.g. 3-10 years)
`longTermDefinition`	string \| null	Definition of the long-term time horizon (e.g. 10-30+ years)
`physicalImpactsDescription`	string \| null	Description of physical climate impacts on the business
`transitionImpactsDescription`	string \| null	Description of transition impacts (policy, technology, market shifts)
`currentFinancialImpactsQuantified`	boolean \| null	Whether current financial impacts of climate have been quantified
`currentFinancialImpactValue`	string \| null	Monetary value of current financial impacts
`anticipatedImpactsDisclosed`	boolean \| null	Whether anticipated future climate-related financial impacts are disclosed
`anticipatedImpactsQuantified`	boolean \| null	Whether anticipated impacts have been quantified
`transitionPlanDisclosed`	boolean \| null	Whether a climate transition plan has been disclosed
`transitionVision`	string \| null	High-level vision for the climate transition
`businessModelDescription`	string \| null	How the business model may change due to climate

Risk Management

Enterprise risk management framework and climate risk integration.

Field	Type	Description
`overallDescription`	string \| null	Narrative overview of the risk management approach
`enterpriseRiskFramework`	string \| null	Name of the enterprise risk management framework used
`climateRiskInRegister`	boolean \| null	Whether climate risk is included in the enterprise risk register
`integrationApproach`	string \| null	How climate risk is integrated into overall risk management
`assessmentFrequency`	string \| null	How often climate risks are assessed (e.g. Annually, Quarterly)
`physicalRiskTools`	string[]	Tools and methods used for physical risk assessment
`transitionRiskTools`	string[]	Tools and methods used for transition risk assessment

Climate Risks

Individual climate-related risks identified by the entity. Multiple risks per statement.

Field	Type	Description
`riskName`	string	Name or title of the identified climate risk
`riskType`	string	Physical or Transition risk
`riskSubtype`	string \| null	Acute, Chronic (physical) or Policy, Market, Technology, Reputation (transition)
`description`	string \| null	Detailed description of the risk
`timeHorizon`	string \| null	When the risk is expected to materialise (Short, Medium, Long term)
`affectedAreas`	string[]	Business areas or operations affected by this risk
`strategicResponse`	string \| null	How the entity plans to respond to this risk

Climate Opportunities

Climate-related opportunities identified by the entity. Multiple opportunities per statement.

Field	Type	Description
`opportunityName`	string	Name or title of the climate-related opportunity
`opportunityType`	string \| null	Type of opportunity (Resource Efficiency, Energy Source, Products/Services, Markets, Resilience)
`description`	string \| null	Detailed description of the opportunity
`timeHorizon`	string \| null	When the opportunity may be realized (Short, Medium, Long term)
`potentialFinancialImpact`	string \| null	Estimated financial impact or benefit of the opportunity

Scenario Analysis

Climate scenario analyses performed by the entity. Multiple scenarios per statement, typically covering low, moderate, and high warming pathways.

Field	Type	Description
`scenarioName`	string	Name of the climate scenario (e.g. Net Zero 2050, Current Policies)
`scenarioType`	string \| null	Low emissions, Moderate emissions, or High emissions pathway
`temperatureOutcome`	string \| null	Projected temperature increase (e.g. 1.5C, 2.0C, 3.0C+)
`scenarioSource`	string \| null	Source of the scenario (e.g. IEA, NGFS, IPCC)
`narrativeDescription`	string \| null	Narrative of what this scenario means for the entity
`emissionsPathway`	string \| null	Global emissions trajectory assumed
`policyAssumptions`	string \| null	Key policy assumptions in this scenario
`technologyAssumptions`	string \| null	Key technology assumptions in this scenario
`dataSources`	string[]	Data sources used to build the scenario analysis

Statement Assurance

Independent assurance of the climate statement. One assurance record per statement.

Field	Type	Description
`assuranceObtained`	boolean \| null	Whether independent assurance was obtained for the climate statement
`assuranceProvider`	string \| null	Name of the assurance provider (e.g. Deloitte, PwC, KPMG)
`assuranceLevel`	string \| null	Level of assurance: Limited or Reasonable
`assuranceScope`	string \| null	Which parts of the disclosure were assured
`assuranceStandard`	string \| null	Assurance standard used (e.g. ISAE (NZ) 3410, ISAE 3000)

Best Practices

Exemplary disclosure practices identified from climate statements.

Field	Type	Description
`category`	string	TCFD pillar category (Governance, Strategy, Risk Management, Metrics & Targets)
`topic`	string	Specific topic within the category
`title`	string	Title of the best practice example
`excerpt`	string	Excerpt from the disclosure demonstrating the practice
`whyBestPractice`	string	Explanation of why this is considered best practice
`keyElements`	string[]	Key elements that make this a strong disclosure
`tags`	string[]	Tags for filtering and categorisation
`score`	number	Quality score assigned to this best practice (0-100)