Deep dive 2: NZ CS 1 and NZ CS 2 (For non-financial (listed debt and equity issuer) CREs)

This deep dive focused on the exposure drafts of both Aotearoa New Zealand Climate Standard 1: Climate-related Disclosures (NZ CS 1) and Aotearoa New Zealand Climate Standard 2: First-time Adoption of Aotearoa New Zealand Climate Standards (NZ CS 2).

It will also covered:

• examples specific to non-financial CREs;
• the draft staff guidance accompanying NZ CS 1;
• assurance of GHG emissions requirements in NZ CS 1; and
• scenario analysis and GHG emissions methodologies and assumptions in NZ CS 3.

Watch the recording here.