Adoption provision extensions
The following amending standards have now been issued and are available on the XRB website:
1. Amendments to Adoption of Aotearoa New Zealand Climate Standards 2025
This amending Standard makes changes to NZ CS 2 Adoption of Aotearoa New Zealand Climate Standards.
The amendments extend the adoption provisions for an additional two years for: (i) anticipated financial impacts; (ii) scope 3 GHG emissions (and related extensions to the adoption provisions relating to comparatives for scope 3 GHG emissions and analysis of trends); and (iii) scope 3 GHG emissions assurance.
2. Amendment to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2025
This amending Standard makes changes to New Zealand Standard on Assurance Engagements 1 (NZ SAE 1) Assurance Engagements over Greenhouse Gas Emissions Disclosures.
The amendment is consistent with the amendment of an assurance related adoption provision in NZ CS 2 Adoption of Aotearoa New Zealand Climate Standards giving an additional two years before scope 3 GHG emissions disclosures assurance is required.
Read our most recent XRB Update for more information.
