Adoption of Aotearoa New Zealand Climate Standards
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In recognition that it may take time to develop the capability to produce high-quality climate‑related disclosures, and that some disclosure requirements, by their nature, may require an exemption, this Standard provides a limited number of adoption provisions. |
Amendments
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:
- anticipated financial impacts;
- scope 3 GHG emissions (and related extensions to the adoption provisions relating to comparatives for scope 3 GHG emissions and analysis of trends); and
- scope 3 GHG emissions assurance.
Amendments to Adoption of Aotearoa New Zealand Climate Standards 2024