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Chapter 5: Options for expanding the scope of assurance

We are considering whether to expand the scope of the assurance requirements from the current obligation to assure GHG emissions disclosures only, to assurance over all disclosures in the climate statement.

Chapter 1: Purpose of consultation

The Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 (CRD Act) introduced a new climate-related disclosures regime in New Zealand. This consultation document seeks feedback on 2 issues related to the assurance requirement in the CRD Act.