Archive

  • New Zealand government trims down climate disclosure regime

    22 October 2025

    Legislation introduced to half the number of entities subject to reporting requirements

  • 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 2025

    In responses to IFRS S2 amendments consultation

  • New Zealand developing new proportionality measures for climate reporting requirements

    17 December 2024

    Government seeks feedback on threshold and liabilities, whilst XRB proposes differential disclosures

  • New Zealand extends transitional reliefs on climate disclosures

    15 November 2024

    External Reporting Board approves one-year extension to provisions on Scope 3 reporting and assurance, and anticipated financial effects disclosures

  • New Zealand going alone on climate assurance?

    15 August 2023

    XRB publishes its own GHG assurance standard and says it is not proposing to adopt ISSA 5000

  • New Zealand professional bodies and associations wary of Scope 3 disclosure compliance

    06 October 2022

    New Zealand's professional bodies and associations say Scope 3 emission requirements in the country's climate disclosure standards could make compliance challenging.