Climate submissions

Submissions made by the External Reporting Board or Sustainability Reporting Board to international boards and other bodies.

Title	Date submitted
Exposure Draft Proposed Amendments to the SASB Standards	November 2025
Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures, proposed amendments to IFRS S2	June 2025
Proposed IFRS Sustainability Disclosure Taxonomy	September 2023
Request for Information on Agenda Priorities	August 2023
Draft on Methodology for Enhancing the International Applicability of the SASB® Standards and SASB Standards Taxonomy Updates	August 2023
Draft IFRS S1 and draft IFRS S2	July 2022

Other body	Title	Date submitted
Greenhouse Gas Protocol	Scope 2 public consultation and Consequential electricity-sector emissions impact public consultation	December 2025
International Public Sector Accounting Standards Board	IPSASB SRS ED 1 - Climate-Related Disclosures What we heard public sector climate disclosures 929 KB	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