NZ-CSEffective

Aotearoa New Zealand Climate Standards (NZ CS 1, 2, 3)

New Zealand · External Reporting Board (XRB)

New Zealand's mandatory climate-related disclosure regime, issued by the XRB and modelled on TCFD. New Zealand was the first country in the world to legislate this kind of regime.

Category: Mandatory climate-related disclosure
Enforcement: Mandatory
Effective date: Reporting periods beginning on or after 1 January 2023
Covered entities: Climate Reporting Entities (CREs): large listed issuers, large registered banks, insurers, NBDTs, investment scheme managers
Notes: Verify exact thresholds and current standard versions on next pass.

Sources

https://www.xrb.govt.nz/standards/climate-related-disclosures/ ↗
Primary regulator or official text

Verified 2026-04-30

Related regulations

Singapore-CRD

Singapore Climate Reporting and Assurance Roadmap (SGX listed + ACRA large non-listed)

Singapore · Accounting and Corporate Regulatory Authority (ACRA) and Singapore Exchange (SGX)

Effective (phased)

Singapore is phasing in mandatory ISSB-aligned climate disclosure for SGX-listed issuers from FY2025. Large non-listed companies become subject from FY2030. SGX extended several timelines on 25 August 2025.

Enforcement: Mandatory
Effective date: SGX listed: Scope 1+2 from FY2025; Scope 3 mandatory for STI constituents from FY2026. Large non-listed: Scope 1+2 from FY2030.
Covered entities: All SGX-listed issuers (phased by market cap and STI status); large non-listed companies meeting ACRA thresholds.

Primary source ↗IFRS Foundation profile ↗Verified 2026-04-30