Research Notes

New Zealand Mandates Climate Disclosure for Large Corporates and Financial Institutions — NZ CS 1 Requires Three Scenarios: 1.5°C, 3°C+, and a Third Pathway

An overview of the entities subject to the Aotearoa New Zealand Climate Standards developed by the XRB, and the three-scenario analysis requirements under NZ CS 1. Examines the framework's design characteristics in comparison with the EU CSRD and IFRS S2.