Assurance Engagements over Greenhouse Gas Emissions Disclosures

This standard deals with the assurance practitioner’s responsibilities when conducting an assurance engagement for the disclosures within the climate statements relating to GHG emissions required by the Financial Markets Conduct Act 2013 to be the subject of an assurance engagement.

Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

New version not yet mandatory

  • NZ SAE 1 – Periods ending on or after 27 Oct 2024

    Date of issue: Aug 2023

    Additional material: NZ SAE 1 Basis for Conclusions