Making submissions on a range of issues affecting the reporting ecosystem is a critical part of the XRB's work. The majority of our submissions are focused on international developments, and despite New Zealand being a small country, the XRB has developed a strong standing and voice internationally.
Submissions
This page lists submissions from the XRB, NZASB, NZAuASB and SRB since 2017
Accounting submissions
| Other body | Title | Date submitted |
|---|---|---|
| Finance and Expenditure Committee | Inquiry into performance reporting and public accountability | November 2025 |
| IVSC Standards Review Board | IVSC Standards Review Board IVS Agenda Consultation | August 2017 |
Auditing and assurance submissions
Climate submissions
| Other body | Title | Date submitted |
|---|---|---|
|
Greenhouse Gas Protocol |
December 2025 |
|
|
International Public Sector Accounting Standards Board |
IPSASB SRS ED 1 - Climate-Related Disclosures
|
February 2025 |
| Finance and Expenditure Committee | Inquiry into banking competition | September 2024 |
| Global Sustainability Standards Board | GRI Topic Standard Climate Change - XRB Staff Submission | February 2024 |
| Commerce Commission | Draft Collaboration and Sustainability Guidelines | August 2023 |
| FMA | Proposed exemptions for foreign listed issuers from climate reporting duties | April 2023 |
| International Public Sector Accounting Standards Board | Consultation Paper: Advancing Public Sector Sustainability Reporting | September 2022 |
What we heard public sector climate disclosures
XRB Board submissions
From time-to-time the XRB Board makes submissions to domestic and international bodies.
These normally relate to the XRB Board’s financial reporting strategy function.
Please note that submissions on particular accounting, assurance, or climate standards issues are usually made instead by the NZASB, NZAuASB and SRB respectively.
Periodically, the XRB Board calls for submissions on particular matters.
| Consultation title | Date |
|---|---|
| Targeted Review of the NZ Accounting Standards Framework | 15 Nov 2019 |