Proposed 2025 Amendments to Climate and Assurance Standards

We are seeking views about our proposal to extend the adoption provisions (AP) relating to the reporting and assurance of scope 3 greenhouse gas (GHG) emissions and the AP for the reporting of anticipated financial impacts (AFI) by two further reporting periods.

Please read the consultation document on the XRB website for more information.
Scope 3 GHG emissions disclosure and assurance (AP 4, AP 5, AP 7 and AP 8)
1.Should AP 4, AP 5, AP 7 and AP 8, which relate to the disclosure and assurance of scope 3 GHG emissions, be extended?
No
Yes - By one year
Yes - By two years (the XRB's proposal)
Yes - By three years
Yes - By four or more years