Deep dive 4: NZ CS 1 and NZ CS 2 (For MIS managers)
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 also covered:
- examples specific to managers of registered managed investment schemes (MIS managers);
- the draft staff guidance accompanying NZ CS 1 that is specific to MIS managers;
- assurance of GHG emissions requirements in NZ CS 1; and
- scenario analysis and GHG emissions methodologies and assumptions in NZ CS 3.
- the draft staff guidance accompanying NZ CS 1 that is specific to MIS managers;
- assurance of GHG emissions requirements in NZ CS 1; and
- scenario analysis and GHG emissions methodologies and assumptions in NZ CS 3.
View the event recording here.
The presentation slides can be downloaded here.

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