
Case studies
Explore real-world examples of our work across the full range of services we offer, demonstrating how we help organisations turn sustainability ambition into action.

Carbon, Climate and Nature


Tegel Foods: Greenhouse Gas Emission Inventory and Technical Advisory
As Tegel Foods began to explore its greenhouse gas emissions, it recognised the complexity of its value chain and the presence of several unique emissions sources associated with the breeding, hatching, processing, marketing, sales and distribution of its poultry products across New Zealand and to selected international markets. To navigate this complexity and ensure a credible result, Tegel Foods engaged Oxygen Consulting to provide expert guidance and support.
We developed Tegel Foods’ FY23 base year emissions inventory, covering Scope 1, 2, and 3 emissions, in alignment with ISO 14064-1:2018 and the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard. We are continuing to support Tegel Foods in 2025, by preparing the FY24 inventory and providing technical advisory around some of the harder to measure emissions, to further empower Tegel Foods' capability and continuous improvement.
“Oxygen have a seamless process and the team are highly proficient at what they do.” –
Veronica Shumack, Sustainability Program Manager, Tegel Foods


Smartpay: Climate-Related Disclosure
Smartpay is a NZX listed company and as such is required to prepare a climate-related disclosure under the Aotearoa New Zealand Climate Standards (NZ CS 1, 2, and 3).
Smartpay is a Fintech payments company and in 2024, engaged Oxygen Consulting to provide end-to-end support in delivering its inaugural disclosure and its second disclosure in 2025. We worked closely with the team to guide them through the process, build internal capability, and embed the systems needed for a robust, standards-aligned climate statement. The key areas we helped Smartpay with included climate governance, scenario analysis, climate risk and opportunity identification, climate risk rating, management, and integration within the enterprise risk framework, transition planning, emissions measurement, emissions reduction strategy, science-aligned target setting, and disclosure writing.
“The Oxygen Team has been and continues to be fabulous to work with. Sarah and Kelly have understood our business, been very supportive, and have worked alongside us as we have navigated our way through this new responsibility. They have become a trusted partner to our business. I would highly recommend Oxygen if you are needing support in this area of your business.” –
Cherise Barrie, Chief Financial Officer, Smartpay


Trade Me: Carbon Neutral Accreditation
Trade Me began measuring its greenhouse gas emissions in 2008. In 2022, the company sought a more robust and recognised accreditation programme - one that would benchmark its emissions against best-practice standards, support continuous improvement, and acknowledge its progress over time.
Since 2022, Trade Me has implemented Oxygen Consulting’s Carbon Neutral accreditation programme. Through this, the company has developed a comprehensive emissions profile covering Scope 1, 2, and 3 emissions, aligned with the Greenhouse Gas Protocol and ISO 14064-1:2018 standards. It has set and is progressing Science-Based Targets (SBTs), while implementing strategies to reduce emissions and improve operational efficiency.
To address its remaining emissions, Trade Me has invested in high-quality carbon offsets. These include native New Zealand forestry regeneration credits (NZUs) certified under the New Zealand Emissions Trading Scheme, and Gold Standard Verified Emission Reductions (VERs) from local and international projects.
“The Oxygen team have been fantastic partners in Trade Me's carbon reporting enhancements. They're experts in what they do and I'd strongly recommend them to anyone seeking help with their own sustainability journey.” –
Raydon Marshall, Senior Management Accountant, Trade Me

Sustainability strategy and advisory


Trust Horizon: Sustainability Strategy
Trust Horizon is a local Charitable Trust, representing the Eastern Bay of Plenty, and is the 100% shareholder of the local lines company, Horizon Networks.
Each year, the Trust invests in opportunities that will bring transformational change to the region, and provides local community grants for energy-related projects. Trust Horizon recognises that its communities are being and will continue to be adversely affected by climate change, and is collaboratively developing a future-focused strategic response that addresses the inequality of resources and opportunities in the region, and sets the Eastern Bay of Plenty up for a sustainable future.
The Trust Horizon CEO and Board asked Oxygen Consulting to help them to set a long-term ESG strategy and climate risk scenario assessment to further enhance their social impact, enable integrated sustainable investment and outcomes, and ensure governance structures that are transparent and enduring. We ran a workshop with the Trust Horizon Board that resulted in an impact-focused strategic plan, and a framework for ongoing ESG decision-making and tracking by the Trust.
"Gerri helped the board step into the future and reflect back on how fit for purpose its current strategy really is. The climate scenario discussion she facilitated was a great way for us to understand what is most important to us, and what we need to prepare for.” –
David Glover, Chair, Trust Horizon


Stuff: Technical Advisory
Stuff has a long-standing commitment to sustainability and making a tangible, positive impact on New Zealanders - through its journalism, platforms, and partnerships - captured annually in its Impact Report.
Since 2019, when Stuff launched its environment-focused platform The Forever Project, it has partnered with Oxygen Consulting to measure its greenhouse gas emissions and walk the talk on its environmental performance. Our support has since expanded to include a broad range of technical advisory including science-aligned target setting, emissions reduction planning, climate scenario analysis, zero waste event advisory, sustainability certifications, and sustainability reporting - reflecting Stuff’s deepening commitment to making a positive impact.
“Working with Sarah and the team at Oxygen Consulting has been hugely beneficial to our sustainability journey. Their expertise and guidance have helped us deepen our commitment to environmental performance and make a real difference. Sarah understands her craft deeply, her knowledge is extensive and her ability to not only understand issues but provide practical solutions has been invaluable” –
Annamarie Jamieson, Chief People & Sustainability Officer, Stuff

Disclosure and Reporting


AFT Pharmaceuticals: Climate-Related Disclosure
AFT Pharmaceuticals is a dual ASX/NZX listed pharmaceutical company based in Australasia that develops, licenses, and sells a wide range of pharmaceutical products across the world. As a New Zealand climate-reporting entity (CRE), AFT is required to prepare a climate-related disclosure under the Aotearoa New Zealand Climate Standards (NZ CS 1, 2, and 3).
AFT Pharmaceuticals engaged Oxygen Consulting to provide end-to-end support in delivering its inaugural climate disclosure in 2024 and its second disclosure in 2025. We worked closely with the team to guide them through the process, build internal capability, and embed the systems needed for a robust, standards-aligned climate statement. The key areas we helped AFT Pharmaceuticals with included climate governance, scenario analysis, climate risk and opportunity identification, climate risk rating, management, and integration within the enterprise risk framework, transition planning, emissions measurement, emissions reduction strategy, science-aligned target setting, and disclosure writing.
“Oxygen are a great partner for us to work with on our climate related risks and opportunities and our disclosure and governance requirements. They bring an expert skill set and have a friendly, collaborative and efficient work style which makes them a pleasure to partner with.” –
Malcolm Tubby, Chief Financial Officer, AFT Pharmaceuticals


NZME: Climate-Related Disclosure
New Zealand Media and Entertainment (NZME) is a dual-listed (ASX/NZX) integrated media company delivering news and entertainment across newspapers, radio, and digital platforms.
In 2023, NZME recognised the importance of taking an integrated approach to managing climate-related risks and opportunities as part of its broader sustainability commitment. Ahead of publishing its inaugural climate-related disclosures in 2024, NZME used the opportunity to review and strengthen the foundations of its sustainability commitment, with a particular focus on environmental performance and alignment with strategic objectives.
Oxygen Consulting partnered with NZME to support this evolution. Working closely with the management team, we conducted a comprehensive review of NZME’s sustainability commitment and facilitated a structured, integrated approach to climate risk assessment and disclosure. This included building internal capability, embedding systems to support robust and standards-aligned climate disclosures, and ensuring strong alignment between climate activities and overall sustainability goals. We have prepared NZME’s 2023 and 2024 climate statements, ensuring a right-sized approach that is transparent and meets the NZ CS standards.
"Partnering with Oxygen Consulting has been pivotal in strengthening NZME’s climate risk management and sustainability strategy. Their expertise and structured approach have helped us build internal capability, align with emerging standards, and embed sustainability more deeply into our operations. We’re proud of the progress we've made together and value their ongoing support." –
Frana Potter, Health, Safety and Compliance Manager, NZME


Napier Port: Climate Disclosure Gap Analysis
Napier Port Holdings, located on New Zealand's East Coast, is a vital export gateway for the central and lower North Island. Having previously reported on its sustainability performance and climate-related risks, the Napier Port sought expert input to strengthen its climate reporting approach ahead of its inaugural disclosure aligned with the New Zealand Climate Standards (NZ CS) in 2024.
In preparation for its FY24 climate-related disclosure, Napier Port engaged Oxygen Consulting to conduct a comprehensive gap analysis of its 2023 Climate-Related Disclosure report. The objective was to assess alignment with: New Zealand Climate Standards (NZ CS 1–3); Financial Markets Authority (FMA) regulatory expectations; Task Force on Climate-related Financial Disclosures (TCFD) recommendations, and; International Sustainability Standards Board (ISSB) standards for climate and sustainability-related disclosures (IFRS S1 and S2).
The purpose of this analysis was to identify any areas requiring further action to ensure full compliance with evolving domestic and international reporting requirements.We delivered a detailed gap analysis paper with practical recommendations, enabling Napier Port to enhance the robustness and credibility of its FY24 climate-related disclosure, and positioning it for compliance and investor confidence.
“We gave Oxygen a project to complete within a tight timeline and they exceeded expectations in terms of final delivery and the quality of the output. Would definitely use again in the future due to professionalism and attention to detail” – Julian Stewart, Group Financial Controller, Napier Port

Audit and Assurance


My Food Bag: Greenhouse Gas Audit and Assurance
In 2022, My Food Bag developed its first greenhouse gas (GHG) inventory and decarbonisation strategy as part of revitalising its broader sustainability programme. With 2022 set as its emissions base year - and no prior Greenhouse Gas Emissions Statement prepared - My Food Bag engaged Oxygen Consulting to provide independent assurance over its Scope 1, 2, and 3 emissions.
Oxygen Consulting conducted a thorough review and delivered Reasonable Assurance over My Food Bag’s Scope 1 and 2 emissions Limited Assurance over its Scope 3 emissions
Our assurance engagement was conducted in accordance with ISO 14063-3:2019 and our review was carried out in accordance with the criteria stated in ISO 14064-1:2018 work was aligned with ISO 14064-1:2018, and the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard. Our Independent Limited Assurance Statement covering My Food Bag’s FY22 emissions profile supported the credibility of its disclosures and provided confidence to stakeholders as the company moved forward with its sustainability strategy.
“Oxygen Consulting were a pleasure to work with. They brought a clear, structured approach to the assurance process and delivered a report that was both comprehensive and easy to understand. Their work gave us the confidence we needed to communicate our emissions profile transparently and move forward with our sustainability strategy.”–
Trish Whitwell, Chief Customer Officer, My Food Bag


Lyttleton Port Company: Gap Analysis
Lyttelton Port Company (LPC) is wholly owned by Christchurch City Holdings Limited (CCHL), the investment arm of Christchurch City Council. As a Climate Reporting Entity (CRE) under the Financial Markets Conduct Act 2013, CCHL is required to prepare climate-related disclosures and ensure its portfolio companies, including LPC, contribute to a consistent Group-wide reporting approach.
To support this, CCHL developed its FY25 Group Reporting Framework to drive alignment across its eight owned or part-owned companies. In response, LPC engaged Oxygen Consulting to provide expert advice through a gap analysis of its FY24 climate-related disclosure against the requirements set out in the CCHL framework.
We delivered a comprehensive Gap Analysis Report with practical recommendations to ensure LPC’s disclosures aligned with CCHL’s expectations.We are supporting LPC in implementing the recommended actions as it prepares its FY25 climate-related disclosure, helping to ensure consistency, compliance, and transparency across the Group.
“Oxygen Consulting has been great to work with throughout this process. The team is highly collaborative, and we’ve been really impressed with their depth of knowledge and data analysis skills! The insights from their gap analysis have been key in helping us align with CCHL’s Group Reporting Framework, and their continued support is enabling us to prepare a more robust, transparent FY25 disclosure” –
Crystal Lenky, Head of Environment and Sustainability, Lyttelton Port Company


Cleanery: Peer Review
Cleanery manufactures low-waste cleaning products in powder form that dissolve in water at home, creating highly effective and sustainable cleaning solutions.
In 2023, Cleanery developed its first greenhouse gas (GHG) emissions inventory and wanted to ensure it was starting on the right foot - using appropriate methods, assumptions, and emissions factors. While not yet ready for a formal audit engagement, Cleanery sought expert validation through a peer review of its approach.
Oxygen Consulting conducted an independent peer review of Cleanery’s 2023 emissions inventory, guided by the Greenhouse Gas Protocol’s Corporate Accounting Standard and Product Life Cycle Accounting Standard. We assessed the robustness of the data, methodology, and calculations, and provided a report outlining key findings and recommendations.
The peer review helped Cleanery identify areas for improvement and strengthen its emissions accounting framework, giving it confidence in the integrity of its baseline data and setting a solid foundation for future action.
“Excellent service - very knowledgeable, friendly and thorough - highly recommended.” –
David Hassell, Head of Engineering, Cleanery

Capability Development


Institute of Directors: Board Climate Capability
The Institute of Directors New Zealand (‘IoD’) provides professional development, connections and influence to the Board Director community in Aotearoa New Zealand and abroad. As part of this professional development focus, the IoD runs in-person and online training for Directors, through the Chapter Zero global Board Directors network. As the leading advisor to professional directors in Aotearoa New Zealand, the IoD has long been at the forefront of supporting its members with their climate governance development and providing actionable insights from Directors’ experiences through their own reporting journeys.
In service of the integrity of this delivery, the IoD asked Oxygen Consulting to take their own Board of Directors though a climate-related scenario exercise, in order to understand how the future may develop for the IOD, based on a coherent and internally consistent set of assumptions about key driving forces and relationships covering both physical and transition risks in an integrated manner. Oxygen ran a collaborative workshop with the IoD Board, resulting in a scenario analysis assessment report, in line with the Aotearoa New Zealand Climate Standards, to help the IoD to build resilience into their organisational strategy.
“It was great working with Gerri. She made it a very easy process especially as there was a lot of discussion around the subject matter. Her knowledge and professionalism were great assets to the project." –
Kirstine White, Senior Learning Designer, Institute of Directors


OfficeMax: In-House advisory and strategic support:
OfficeMax is a leading supplier to workplaces across New Zealand, offering a broad range of products including technology, furniture, safety and PPE, cleaning and hygiene supplies, packaging, education, and café essentials.
In 2019, following the departure of its Sustainability Advisor, OfficeMax sought interim support to maintain momentum across a wide range of sustainability initiatives. Oxygen Consulting was brought in to provide expert sustainability leadership during this transition and has continued to support OfficeMax ever since.
Throughout our engagement, we’ve worked closely with OfficeMax’s internal teams to deliver a mix of strategic and operational sustainability initiatives, including: authoring sustainability reports aligned with GRI Standards; facilitating materiality assessments; developing sustainability strategy and governance structures; providing ongoing strategic advisory and mentoring; developing a responsible supplier code; advising on sustainable product and packaging guidelines; providing modern slavery advisory; supporting greenhouse gas emissions reporting and target setting; facilitating ISO 14001 audits; assisting with sustainability recruitment; building internal capability through coaching and mentoring.
“Oxygen Consulting are a true business partner. They have worked closely with OfficeMax to understand our business, our goals, ambitions and dreams and provided expert advice at every stage. We’ve enjoyed our long-term relationship with them and the flexibility that they offer, working with us on both large and small projects. Their deep expertise and advisory capacity has been invaluable on our sustainability journey.” –
Kevin Obern, Managing Director, OfficeMax