Request for Information on Climate Reporting 2025
The purpose of this request for information (RFI) process is to obtain information from climate reporting entities (CRE) about the costs and benefits of potential changes to Aotearoa New Zealand Climate Standards.
Request for information on the international alignment of climate reporting 2025
About this consultation
This request for information (RFI) is the first of two consultations the XRB expects to undertake in 2025. The purpose of this first RFI document is to request information about the value of international alignment to climate reporting entities (CREs) and primary users of climate statements. We want to understand exactly what type of international alignment is most desirable and why. We are especially interested in any supporting information or evidence.
RFI International alignment of climate reporting April 2025
About the next consultation
Our second RFI document, which will be published later in the year, will seek information about the potential need for reduced disclosures for smaller CREs and differential reporting for specific classes of CRE. This RFI document will be published after the Government has announced its decisions on reporting thresholds (consulted on by MBIE in December 2024).
Next steps
The information that we obtain from this consultation on international alignment and the expected consultation on reduced disclosures and differential reporting will provide the foundation for further work. If there is clear support for change, the XRB will publish a consultation document outlining potential change options in the fourth quarter of 2025 and, subsequently, one or more exposure drafts of new or amended standards.
Release of information
We will publish the submissions on the XRB website. If you have any objection to the release of any information in your submission, please set it out clearly in your submission or a cover letter, indicating which parts you consider should be withheld, together with the grounds under the Official Information Act 1982 or Privacy Act 2020 you believe apply.
If we receive any requests under the Official Information Act 1982 or Privacy Act 2020, we will take your reasons into account and endeavour to consult with you before responding to the request.
We will not publish submissions that are or may be defamatory.
The Consultation closed on 13 June 2025
Read the submissions here.