Climate Submissions

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

Title	Date submitted
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

Title	Date submitted
IPSASB SRS ED 1 - Climate-Related Disclosures What we heard public sector climate disclosures 929 KB	February 2025
Inquiry into banking competition (Finance and Expenditure Select Committee)	September 2024
GRI Topic Standard Climate Change - XRB Staff Submission (GRI)	February 2024
Draft Collaboration and Sustainability Guidelines (Commerce Commission)	August 2023
Proposed exemptions for foreign listed issuers from climate reporting duties (FMA)	April 2023
Consultation Paper: Advancing Public Sector Sustainability Reporting (International Public Sector Accounting Standards Board, IPSASB)	September 2022