Consistency Accountability Statement
Amendments to NZ CS 1 Climate-related Disclosures 2026
| Agency | External Reporting Board (XRB) |
| Portfolio | Commerce & Consumer Affairs |
| Legislative authority to make the secondary legislation | Section 12 of the Financial Reporting Act 2013 |
| Date signed by the Chief Executive | 27 October 2026 |
| Identification number | XRB 2026/64 |
I confirm that the XRB has assessed the Amendments to NZ CS 1 Climate-related Disclosures 2026, and the process for developing it, for consistency with the principles of responsible regulation as set out in section 9 of the Regulatory Standards Act 2025.
The XRB did not identify any inconsistencies with the principles of responsible regulation.
Wendy Venter
Chief Executive
External Reporting Board
CAS NZ CS 1 amendments 2026
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