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 the IFRS S2 standard is derived from the ISSB Taxonomy.
Data type | |
|---|---|
No records to display | |
Data type | |
|---|---|
Greenhouse Gas Emissions | |
Approach used to measure GHG emissions | Text |
Measurement approach used in calculating GHG emissions if measured in accordance with GHG Protocol | List |
Method and measurement approach used in calculating GHG emissions if not measured in accordance with GHG Protocol | Text |
Reason why measurement approach, inputs and assumptions used to measure GHG emissions chosen | Text |
Changes made to measurement approach, inputs and assumptions used to measure GHG emissions | Boolean |
Changes to measurement approach, inputs and assumptions used to measure GHG emissions and reasons for changes | Text |
Emission factors used in calculating GHG emissions | Text |
Effects of significant events and changes in circumstances relevant to GHG emissions that occur between reporting dates in value chain and general purpose financial reports | Text |
Gross Scope 1 Greenhouse Gas Emissions | |
Absolute gross Scope 1 GHG emissions in tCO₂e | Number |
Absolute gross Scope 1 GHG emissions for consolidated accounting group in tCO₂e | Number |
Absolute gross Scope 1 GHG emissions for other investees excluded from consolidated accounting group in tCO₂e | Number |
Gross Scope 1 Greenhouse Gas Emissions by Constituent GHGs | |
Absolute gross Scope 1 Carbon Dioxide (CO₂) emissions in tCO₂e | Number |
Absolute gross Scope 1 Methane (CH₄) emissions in tCO₂e | Number |
Absolute gross Scope 1 Nitrous Oxide (N₂O) emissions in tCO₂e | Number |
Absolute gross Scope 1 Hydrofluorocarbons (HFCs) emissions in tCO₂e | Number |
Absolute gross Scope 1 Perfluorocarbons (PFCs) emissions in tCO₂e | Number |
Absolute gross Scope 1 Sulphur Hexafluoride (SF₆) emissions in tCO₂e | Number |
Absolute gross Scope 1 Nitrogen Trifluoride (NF₃) emissions in tCO₂e | Number |
Absolute gross Scope 1 Aggregate of other constituent gases, not individually disclosed in tCO₂e | Number |
Gross Scope 2 Greenhouse Gas Emissions | |
Absolute gross location-based Scope 2 GHG emissions in tCO₂e | Number |
Absolute gross location-based Scope 2 GHG emissions for consolidated accounting group in tCO₂e | Number |
Absolute gross location-based Scope 2 GHG emissions for other investees excluded from consolidated accounting group in tCO₂e | Number |
Absolute gross market-based Scope 2 GHG emissions in tCO₂e | Number |
Any contractual instruments that inform understanding of Scope 2 GHG emissions | Text |
Gross Scope 3 Greenhouse Gas Emissions | |
Absolute gross Scope 3 GHG emissions in tCO₂e | Number |
Details of inclusion within Scope 3 GHG emissions | Text |
Categories included within measure of Scope 3 GHG emissions | Multiselect |
Extent Scope 3 GHG emissions measured using inputs from specific activities within value chain | Text |
Extent Scope 3 GHG emissions measured using verified inputs | Text |
How Scope 3 GHG emissions are managed if impracticable to estimate | Text |
Gross Scope 3 Greenhouse Gas Emissions by Categories | |
Absolute gross Scope 3 GHG emissions for Category 1-Purchased goods and services in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Category 2-Capital goods in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Category 3-Fuel- and energy-related activities not included in scope 1 or scope 2 in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Category 4-Upstream transportation and distribution in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Category 5-Waste generated in operations in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Category 6-Business travel in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Category 7-Employee commuting in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Category 8-Upstream leased assets in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Category 9-Downstream transportation and distribution in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Category 10-Processing of sold products in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Category 11-Use of sold products in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Category 12-End-of-life treatment of sold products in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Category 13-Downstream leased assets in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Category 14-Franchises in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Category 15-Investments in tCO₂e | Number |
Absolute gross Scope 3 GHG emissions for Aggregate of other Scope 3 GHG emissions, not individually disclosed in tCO₂e | Number |
Gross Scope 3 Greenhouse Gas Emissions by Constituent GHGs* | |
Absolute gross Scope 3 carbon dioxide (CO₂) emissions for Category 11-Use of sold products in tCO₂e | Number |
Absolute 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