Notice is hereby given, pursuant to the Legislation Act 2019, that the External Reporting Board has issued Aotearoa New Zealand Climate Standard 2: Adoption of Aotearoa New Zealand Climate Standards (NZ CS 2).

NZ CS 2 Adoption of Aotearoa New Zealand Climate Standards:

• applies to entities that are required by the Financial Markets Conduct Act 2013 to prepare climate statements or group climate statements that comply with the climate-related disclosure framework;
• applies to annual reporting periods beginning on or after 1 January 2023; and
• is secondary legislation for the purposes of the Legislation Act 2019.

Copies of the standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington. Copies are also available on the XRB’s website at http://www.xrb.govt.nz.

Dated this 14th day of December 2022.

MICHELE J. EMBLING, Chair, External Reporting Board.