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Financial Markets Conduct Act 2013

Climate-related disclosures for certain FMC reporting entities with higher level of public accountability - Overview, application, and interpretation

461N: Overview

You could also call this:

"A guide to climate reporting rules for businesses in New Zealand"

Illustration for Financial Markets Conduct Act 2013

This Part of the law is about climate reporting entities. You need to keep proper records of your climate-related disclosures. You also have to prepare climate statements and get an assurance engagement if those statements include greenhouse gas emissions. Then you have to lodge those statements. You should know that this section is just a guide to what this Part is about. When you are looking at this law, you can find more information about the changes made to it by looking at the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 and the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS775091.

Topics:
Business > Industry rulesEnvironment and resources > Climate and energy
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Part 7AClimate-related disclosures for certain FMC reporting entities with higher level of public accountability
Overview, application, and interpretation

461NOverview

  1. This Part provides for climate reporting entities to—

  2. keep proper records relating to their obligations to make climate-related disclosures; and
    1. prepare climate statements; and
      1. to the extent that those statements are required to disclose greenhouse gas emissions, obtain an assurance engagement in relation to those statements; and
        1. lodge those statements.

          1. This section is only a guide to the general scheme and effect of this Part.

          Notes
          • Section 461N: inserted, on , by section 8 of the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 (2021 No 39).
          • Section 461N(1)(ba): inserted, on , by section 23 of the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 (2021 No 39).