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

NZ-EPR

Waste Minimisation Act 2008 (Public Act 2008 No 89), Sections 9 and 22; Priority Product declarations gazetted 2020

New Zealand · Ministry for the Environment (Manatū Mō Te Taiao)

In force; regulated product stewardship schemes for six priority products being developed and accredited

New Zealand's Waste Minimisation Act lets the Minister for the Environment declare priority products that must operate under accredited stewardship schemes, with six declared in 2020. The tyre scheme Tyrewise launched in March 2024; packaging and e-waste regulated schemes are still in design.

Enforcement: Mandatory once schemes are accredited; voluntary accreditation otherwise
Effective date: Waste Minimisation Act 2008 in force from 26 September 2008; six priority products declared 30 July 2020; tyre scheme (Tyrewise) launched 1 March 2024
Covered entities: Producers and importers of six declared priority products: plastic packaging including beverage packaging, tyres, e-waste, refrigerants and other synthetic greenhouse gases, agrichemicals and their containers, and farm plastics

Primary source ↗Verified 2026-04-30

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