Financial Markets Conduct (Requirement to Include Climate Statements in Annual Report) Exemption Notice 2025

This notice extends the relief in the Financial Markets Conduct (Requirement to Include Climate Statements in Annual Report) Exemption Notice 2025.  The notice provides continued relief to listed issuers and registered banks who are Climate Related Entities (CREs) from the requirement to include in their annual report a copy of or link to the climate statement, subject to certain conditions.  All exempted CREs will get up to three years (i.e. three reporting cycles) of further relief under this renewed exemption.

View Financial Markets Conduct (Requirement to Include Climate Statements in Annual Report) Exemption Notice 2025 (SL 2025/276) Contents – New Zealand Legislation