Climate Standards open for consultation
Climate Standards - Open Consultations
| Title | Comments due |
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Title |
Comments due to XRB | Comments due to international body |
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IFRS® Exposure Draft: Proposed Amendments to the SASB Standards. Comments can be provided directly to IFRS by 30 November 2025. |
30 November 2025 |
Closed for Consultation
We sought views about our proposal to extend the adoption provisions relating to the reporting and assurance of scope 3 greenhouse gas emissions and the adoption provision for the reporting of anticipated financial impacts by two further reporting periods.
This consultation closed 24 September 2025
Read the consultation document, submissions and other information here
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This request for information (RFI) process aims to obtain information from climate reporting entities (CREs) and primary users of climate statements about the advantages and disadvantages of potential changes to Aotearoa New Zealand Climate Standards. Consultation closed in June 2025. Read the consultation document, submissions and other information here. |
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International Public Sector Accounting Standards Board exposure draft public sector climate-related disclosure standard. Disclosures closed in February 2025. Read the consultation document, submissions and other information here. |
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This consultation on the proposed amendments to NZ CS 2 Adoption of Aotearoa New Zealand Climate Standards and NZ SAE 1 Assurance Engagements over Greenhouse Gas Emissions Disclosures closed in October 2024. Read the consultation document, submissions and other information here. |
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Our third and final consultation closed in September 2022. The consultation document, exposure drafts and supporting documents can be found here. We would like to thank all stakeholders for the positive level of interest, engagement and involvement in our mahi to develop the disclosure standards. |
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Our second consultation on Strategy and Metrics and Targets closed closed in July 2022. Read the consultation document, submissions and other information here. |
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Our first consultation focused on Governance and Risk Management. Read the consultation document and related information here. |
ISSB publishes Exposure Draft proposing targeted amendments to IFRS S2 to ease application for companies
Disclosures closed in June 2025.
Read the consultation document, submissions and other information here.