Greenhouse gas (GHG) emissions guidance
This page contains guidance and general resources developed by the XRB for the measurement and assurance of GHG emissions.
Whilst Aotearoa New Zealand Climate Standards (NZ CS) do not require entities to use any of the standards or methods referenced in the guidance documents when making GHG emissions disclosures, they must identify the standards and methods used.
Additional information for assurance practitioners is available in the assurance section of this website.
Staff guidance GHG emissions uncertainty and data quality This guidance focusses on data quality and scientific and estimation uncertainty. It has been developed to help both preparers and assurance practitioners clarify key points and address potential differences in interpretation as practice continues to evolve. Download the PDF version.
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GHG assurance snapshot This is a snapshot of the assurance provided on GHG emissions disclosures that are included in the climate statements lodged by climate reporting entities with the Companies Office by 31 May 2025. Download the PDF version.
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GHG assurance reports - explainer This guide is for readers of climate statements. It highlights what to look out for in the assurance reports that will accompany climate statements prepared by climate reporting entities. Download the PDF version.
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Getting started on measuring your GHG emissions This document defines scope 1, 2 and 3 GHG emission sources and details steps on measuring and disclosing them. Read more here, or download the PDF version.
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