TLA-185 → New Zealand XRB climate disclosure concept crosswalk

Maps open specification field identifiers to XRB Aotearoa New Zealand Climate Standards concepts using the same structural slots as the Australian AASB S2 and UK IFRS S2 crosswalks — with NIWA climate bindings documented in provenance fields.

Concept mapping only — not legal or assurance advice. Verify current XRB / FMA guidance before client delivery.

Maps Foundation open TLA-185 field identifiers to commonly encountered New Zealand climate disclosure concepts (XRB Aotearoa New Zealand Climate Standards) for procurement and assurance review.

Layer	Owner	Licence
TLA-185 field dictionary (`tla185-fields.json`)	The Landscape Archive Foundation	CC BY-NC-ND 4.0
Climate evidence exports & jurisdiction joins	The Landscape Archive Pty Ltd	EULA / commercial terms

This document is a concept crosswalk only. It does not grant access to Archive datasets, satisfy NZ statutory filing obligations, or constitute legal or assurance advice.

Applies to: External Reporting Board (XRB) Aotearoa New Zealand Climate Standards (NZ CS) concepts — verify current XRB / FMA guidance before client delivery.

Scope — stated plainly

NZ climate standards under the XRB path are climate-focused. TLA-185 provides screening-grade, site-level environmental metadata with provenance — useful for physical-risk and resilience narratives, not as a substitute for entity GHG inventories or financial quantification.

Australian-origin screening fields (SILO, CCIA) illustrate the structural slots in the open dictionary. NZ implementers bind the same slots to NIWA climate products, local flood / wildfire planning layers, and regional climate services through published jurisdiction packs — without inventing parallel field names.

Coverage legend

Label	Meaning
Supporting input	Fields can supply defensible, traceable inputs to the named disclosure area when used with entity governance and professional judgement.
Adjacent — not a substitute	Related metrics exist but must not be presented as the core climate metric.
Out of scope	Satisfied outside landscape metadata (governance process, finance, transition-risk analysis).
Jurisdiction pack	Same TLA-185 field ID; local dataset binding documented in provenance fields.

Requirement-by-requirement mapping

Source field IDs refer to tla185-fields.json v1.0.0. See the field registry for jsonPath and module detail.

Disclosure area	NZ CS / XRB location	Coverage	TLA-185 field IDs	Notes
Physical risk — acute (heat, wildfire)	Strategy · climate-related physical risks	Supporting input	185-180, 185-181, 185-094, 185-183, 185-184, 185-185	Heat-stress and wildfire-overlay screening. Jurisdiction pack: NIWA / Fire and Emergency NZ planning-grade products replace Australian CCIA bushfire proxies. Screening only.
Physical risk — chronic (drought, aridity)	Strategy · climate-related physical risks	Supporting input	185-179, 185-093, 185-048, 185-043	Rainfall-trend and aridity screening. Jurisdiction pack: NIWA climate normals and drought indicators.
Scenario analysis	Strategy · climate resilience	Supporting input	185-176, 185-177, 185-178, 185-182	Projection scenarios use IPCC SSP families commonly referenced in NZ CS resilience narratives. NIWA / regional projections map here via provenance.
Resilience & adaptation measures	Strategy · climate resilience	Supporting input	185-098, 185-099, 185-095	Water-sensitive design, native-planting %, and climate-positive flags can evidence adaptation narrative when linked to project decisions.
Assets / activities vulnerable to physical risk	Metrics & targets · cross-industry	Supporting input	185-110, 185-111, 185-112, 185-091, 185-089, 185-090	Asset register plus site-context exposure. Flood screening may reference regional council flood hazard products.
Risk-management process & audit trail	Risk management · identify / assess / monitor	Supporting input	185-052, 185-053, 185-182, 185-101, 185-102, 185-103	Strongest alignment. Provenance and evidence fields make physical-risk inputs traceable.
GHG emissions (Scope 1 / 2 / 3)	Metrics & targets · core metric	Adjacent — not a substitute	185-096, 185-097	Sequestration and embodied-carbon fields are not a Scope 1/2/3 inventory.
Governance	Governance	Out of scope	—	Entity governance disclosures.
Transition risk	Strategy · transition risks	Out of scope	—	Outside landscape metadata.

New Zealand jurisdiction pack — dataset bindings (illustrative)

These bindings populate the same TLA-185 field IDs. They are documented in 185-052 (dataSource), 185-053 (methodNote), and 185-182 (screeningDisclaimer) — not as alternate schema forks.

TLA-185 slot	Australian default (reference)	NZ illustrative binding
Projection deltas (185-179, 185-180, 185-181)	SILO / CCIA mid-century bands	NIWA climate projections / regional downscaled products
Heat stress (185-094, 185-183)	CCIA heat-stress overlay	NIWA temperature extremes / heat indicators
Wildfire overlay (185-184, 185-185)	CCIA bushfire proxy	Fire Weather Index / Fire and Emergency NZ planning products (planning-grade)
Köppen / rainfall bands (185-048, 185-043)	SILO 1990–2020 climatology	NIWA climate normals
Flood exposure (asset context)	Local planning overlays	Regional council flood hazard mapping (method note required)
Drought / aridity (185-093)	SILO rainfall trend	NIWA drought / soil-moisture indicators

Honesty

Starter jurisdiction pack bindings only. Does not open a New Zealand Archive hub, NZD checkout, or trademark claims. Planned .co.nz domain placeholders are not ownership. Not for sale as a cleared NZ flora library.