Along with the Ministry of Business, Innovation and Employment (MBIE), we are consulting on potential changes to the assurance requirement in the climate-related disclosures regime.
Currently, large financial market participants are required to disclose information about their climate-related risks and opportunities, and disclosures regarding greenhouse gas emissions will be required to be independently assured.
The consultation document asks for feedback on whether we should:
- introduce an occupational licensing regime for the practitioners carrying out the assurance over the disclosures.
- extend the scope of the assurance requirement from the current requirement to assure greenhouse gas emissions only.
For more information and to have your say see Assurance over climate-related disclosures: occupational regulation and expanding the scope of assurance [MBIE website]
The consultation closes on 10 February 2023.