Recent amendments
On 25 November 2024, the XRB Board approved and has now issued:
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Amendments to NZ CS 2 regarding the disclosure and assurance of scope 3 greenhouse gas emissions, and anticipated financial impacts disclosures. This standard must be applied by reporting entities for accounting periods that begin on or after 1 January 2024 - read more here.
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Amendments to NZ SAE 1 regarding the assurance of scope 3 greenhouse gas emissions. The accounting periods in relation to which this amending Standard commences to apply are for any assurance practitioner, those accounting periods that commence on or after 1 January 2024 - read more here.
Upcoming events
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A webinar to explain amendments to NZ CS 2 and NZ SAE 1 this Friday, 29 November, 12-1pm. Register here.
Recent submission and events
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Read our submission to the Inquiry into Banking Competition here.
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Our joint webinar with the Aotearoa Circle on Value creation for sustainable business here.
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A short video on the importance of NZ CS 3 here.
Other updates
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Try our new XRB Standards Navigator.