Issued Climate Standard: Amendments to Adoption of Aotearoa New Zealand Climate Standards 2024 (Notice No. 236)
Notice is hereby given, pursuant to the Legislation Act 2019, that the External Reporting Board has issued Amendments to Adoption of Aotearoa New Zealand Climate Standards 2024 (“Standard”).
Amendments to Adoption of Aotearoa New Zealand Climate Standards 2024:
The accounting periods in relation to which this amending Standard commences to apply are those accounting periods following, and including, the first accounting period for the entity that begins on or after the mandatory date.
mandatory date means 1 January 2024.
Copies of this Standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 6, 154 Featherson Street, Wellington. Copies are also available on the XRB’s website at www.xrb.govt.nz.
Dated this 27th day of November 2024.
MICHELE J. EMBLING, Chair, External Reporting Board.