The table below illustrates the fields and corresponding data types for the disclosure standard. You may also select to view the NZDPU Core Data Model via the Data Model selector.
2025
2024-04-01 – 2025-03-31
2026-10-01
Disclaimer: The format in which NZDPU displays data reported in IFRS S2 standard may be subject to change, as ISSB makes further updates to the digital taxonomy.
Data Type | |
|---|---|
No records to display | |
Data Type | |
|---|---|
Greenhouse Gas Emissions | |
Disclosure of approach entity uses to measure its greenhouse gas emissions | Text |
Measurement approach entity uses in calculating greenhouse gas emissions | List |
Disclosure of effects of significant events and changes in circumstances that are relevant to its greenhouse gas emissions that occur between reporting dates of entities in its value chain and date of entity's general purpose financial reports | Text |
Gross Scope 1 Greenhouse Gas Emissions | |
Gross Scope 1 greenhouse gas emissions in tCO₂e | Number |
Gross Scope 1 greenhouse gas emissions for consolidated accounting group in tCO₂e | Number |
Gross Scope 1 greenhouse gas emissions for other investees excluded from consolidated accounting group in tCO₂e | Number |
Gross Scope 1 Greenhouse Gas Emissions by Constituent GHGs | |
Gross Scope 1 Carbon Dioxide (CO₂) emissions in tCO₂e | Number |
Gross Scope 1 Methane (CH₄) emissions in tCO₂e | Number |
Gross Scope 1 Nitrous Oxide (N₂O) emissions in tCO₂e | Number |
Gross Scope 1 Hydrofluorocarbons (HFCs) emissions in tCO₂e | Number |
Gross Scope 1 Perfluorocarbons (PFCs) emissions in tCO₂e | Number |
Gross Scope 1 Sulphur Hexafluoride (SF₆) emissions in tCO₂e | Number |
Gross Scope 1 Nitrogen Trifluoride (NF₃) emissions in tCO₂e | Number |
Gross Scope 1 Other constituent gases emissions in tCO₂e | Number |
Gross Scope 2 Greenhouse Gas Emissions | |
Gross location-based Scope 2 greenhouse gas emissions in tCO₂e | Number |
Gross location-based Scope 2 greenhouse gas emissions for consolidated accounting group in tCO₂e | Number |
Gross location-based Scope 2 greenhouse gas emissions for other investees excluded from consolidated accounting group in tCO₂e | Number |
Gross market-based Scope 2 greenhouse gas emissions in tCO₂e | Number |
Disclosure of any contractual instruments that inform understanding of Scope 2 greenhouse gas emissions | Text |
Gross Scope 3 Greenhouse Gas Emissions | |
Gross Scope 3 greenhouse gas emissions in tCO₂e | Number |
Disclosure of details of inclusion within Scope 3 greenhouse gas emissions | Text |
Categories included within measure of Scope 3 greenhouse gas emissions | Multiselect |
Disclosure of how entity is managing its Scope 3 GHG emissions if it is impracticable to estimate | Text |
Gross Scope 3 Greenhouse Gas Emissions by Categories | |
Gross Scope 3 greenhouse gas emissions for Category 1-Purchased goods and services in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Category 2-Capital goods in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Category 3-Fuel- and energy-related activities not included in scope 1 or scope 2 in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Category 4-Upstream transportation and distribution in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Category 5-Waste generated in operations in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Category 6-Business travel in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Category 7-Employee commuting in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Category 8-Upstream leased assets in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Category 9-Downstream transportation and distribution in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Category 10-Processing of sold products in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Category 11-Use of sold products in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Category 12-End-of-life treatment of sold products in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Category 13-Downstream leased assets in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Category 14-Franchises in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Category 15-Investments in tCO₂e | Number |
Gross Scope 3 greenhouse gas emissions for Other scope 3 greenhouse gas emissions in tCO₂e | Number |
Gross Scope 3 Greenhouse Gas Emissions by Constituent GHGs* | |
Gross Scope 3 carbon dioxide (CO₂) emissions for Category 11-Use of sold products in tCO₂e | Number |
Gross Scope 3 nitrous oxide (N₂O) emissions for Category 11-Use of sold products in tCO₂e | Number |
* Non exhaustive list of fields. Example taken from IFRS S2 Accompanying Guidance on Climate-related Disclosures IE24