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New Zealand government trims down climate disclosure regime
22 October 2025Legislation introduced to half the number of entities subject to reporting requirements
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New Zealand proposes extended reliefs on Scope 3 reporting and assurance requirements
03 September 2025 -
Regulators and standards setters urge time limits on ISSB proposed Scope 3 disclosures relief
15 July 2025In responses to IFRS S2 amendments consultation
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New Zealand developing new proportionality measures for climate reporting requirements
17 December 2024Government seeks feedback on threshold and liabilities, whilst XRB proposes differential disclosures
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New Zealand extends transitional reliefs on climate disclosures
15 November 2024External Reporting Board approves one-year extension to provisions on Scope 3 reporting and assurance, and anticipated financial effects disclosures
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New Zealand going alone on climate assurance?
15 August 2023XRB publishes its own GHG assurance standard and says it is not proposing to adopt ISSA 5000
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New Zealand professional bodies and associations wary of Scope 3 disclosure compliance
06 October 2022New Zealand's professional bodies and associations say Scope 3 emission requirements in the country's climate disclosure standards could make compliance challenging.
