Financial Markets Conduct Act 2013

Climate-related disclosures for certain FMC reporting entities with higher level of public accountability - Preparation of climate statements - Miscellaneous

461ZE: Climate statements may be combined in single document

You could also call this:

"You can put all your climate statements together in one document."

Illustration for Financial Markets Conduct Act 2013

When you are preparing climate statements, you can combine them in a single document. This means you can put together climate statements and group climate statements that you have to prepare under sections 461Z to 461ZB for an accounting period and one or more members of a group. You can also combine climate statements that you have to prepare under section 461ZC for an accounting period and a registered scheme in the same document.

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This page was last updated on 15 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS775350.

Topics:

Environment and resources > Climate and energyBusiness > Industry rules

461ZD: Application if manager of registered scheme changes and new manager is not large manager, or

"What happens if a new manager takes over a scheme and isn't a large manager"

461ZF: Failure to comply with authoritative notice does not give rise to pecuniary penalty, or

"Breaking a rule in a climate statement doesn't mean you'll get a fine."

Part 7AClimate-related disclosures for certain FMC reporting entities with higher level of public accountability
Preparation of climate statements: Miscellaneous

461ZEClimate statements may be combined in single document

Nothing in this Part prevents any of the following from being combined in a single document:
climate statements and group climate statements that are required to be prepared under any of sections 461Z to 461ZB in relation to an accounting period and 1 or more members of a group:
climate statements that are required to be prepared under section 461ZC in relation to an accounting period and a registered scheme.

Notes

Section 461ZE: inserted, on 27 October 2022, by section 8 of the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 (2021 No 39).