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Submission

September 1, 2022

XRB - Aotearoa New Zealand Climate-related disclosures: Final consultation

RIAA commented on the External Reporting Board’s (XRB) final exposure drafts of Aotearoa New Zealand Climate Standard 1: Climate-related Disclosures (CS 1), Aotearoa New Zealand Climate Standard 2 (NZ CS 2): First-time Adoption of Aotearoa New Zealand Climate Standards (CS 2) and Aotearoa New Zealand Climate Standard 3: General Requirements for Climate-related Disclosures (CS 3).