Proposed amendments to NZ CS 1
Climate-related Disclosures

We are consulting on targeted amendments to NZ CS 1 Climate-related Disclosures to:

  • internationally align requirements for the disclosure of scope‍ 3 investment-related greenhouse gas (GHG) emissions
  • include content from our existing staff guidance on GHG emissions exclusions as authoritative (mandatory) application material within NZ CS 1.

Accessing the exposure draft and key materials

The consultation document outlines why we are consulting on the proposed amendments to NZ CS 1 and explains what would change.

The exposure draft shows the proposed changes to the standard.

Watch our webcast (~10mins) for further information.

Respond via online survey by 5pm 29 July 2026

We are seeking submissions through an online survey given the targeted nature of the proposed amendments.

All submissions will be published on the XRB website at the close of the consultation.

Draft climate reporting roadmap consultation

We are also consulting on a strategic document that sets out our proposed direction for climate reporting in New Zealand and the key milestones to get there. This consultation closes on Wednesday 30 September 2026. More information here

Consultations