Climate-related Disclosures Monitoring Plan 2023-2026

The New Zealand Government has introduced a new regime making climate-related disclosures (CRD) mandatory for certain large entities (known as Climate Reporting Entities or CREs) under Part 7A of the Financial Markets Conduct Act 2013. 

This plan provides a summary of our approach to monitoring the compliance of CREs with the legislative requirements under the FMC Act and reporting obligations under the CRD framework. It is primarily intended for CREs, their directors and other authorised bodies. Other parties, such as assurance practitioners, may also be interested in this document. 

Download the Climate-related Disclosures Monitoring Plan 2023-2026 PDF