NZ CS 1 amendments in relation to GHG emissions exclusions issued
The following amending standard has now been issued and is available on the XRB website:
Amendments to NZ CS 1 Climate-related Disclosures 2026
This standard amends Aotearoa New Zealand Climate Standard 1 Climate-related Disclosures (NZ CS 1). The amendments clarify the disclosure of exclusions from greenhouse gas emissions disclosures, permit specified exclusions from scope 3 greenhouse gas emissions disclosures for certain financial activities, and incorporate existing guidance on exclusions into NZ CS 1 as application material.
The amendments apply from 1 January 2027, with early adoption permitted.
