This survey relates to the exposure drafts of:
  • Amendments to Adoption of Aotearoa New Zealand Climate Standards 2024
  • Amendments to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2024
We encourage you to read the consultation document and exposure drafts before participating in this survey: https://www.xrb.govt.nz/consultations/consultation/proposed-2024-amendments-to-climate-and-assurance-standards

There are five questions in this consultation. Your submission may answer any or all questions. Please provide a clear rationale for your views and include supporting evidence where possible. Please include your contact details at the end of the survey.

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* 1. Do you agree with Proposal 1 to extend Adoption Provisions 4, 5 and 7 for scope 3 GHG emissions disclosures from one accounting period to two accounting periods?

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* 2. Do you agree with Proposal 2 to add a new Adoption Provision 8 that gives relief of one accounting period before scope 3 GHG emissions assurance is mandatory?

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* 3. Do you agree that a one-year delay for scope 3 GHG emissions assurance is sufficient to enable systems to mature to support the availability of sufficient reliable data and to enable increased consistency across the assurance market?

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* 4. Do you agree with Proposal 3 to extend Adoption Provision 2 for anticipated financial impacts from one accounting period to two accounting periods?

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* 5. Do you agree with Proposal 4 to extend Adoption Provision 3 for transition planning from one accounting period to two accounting periods?

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* 6. Please provide your contact details:

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