The New Zealand Financial Markets Authority has published “Climate-related Disclosures: Insights from our reviews 2025”, setting out feedback from its reviews of climate statements to help climate reporting entities improve the quality of disclosures under New Zealand’s climate-related disclosures regime. The report extends the FMA’s first Insights Report and is intended to be read alongside it. The report explains the purpose and scope of the reviews, which assessed compliance with CRD requirements and identified areas for improvement, and provides observations and insights including on disclosures of climate-related risks and opportunities. It also addresses common misconceptions, including that the CRD regime requires mandatory disclosure rather than mandatory action, and outlines updated future monitoring activities and focus areas for ongoing supervision.
New Zealand Financial Markets Authority 2025-08-04
New Zealand Financial Markets Authority publishes 2025 insights report from its reviews of climate-related disclosures
The New Zealand Financial Markets Authority released "Climate-related Disclosures: Insights from our reviews 2025," offering feedback to enhance climate reporting entities' disclosures under New Zealand's climate-related disclosures regime. The report clarifies compliance requirements, addresses misconceptions about mandatory disclosure versus action, and outlines future monitoring and supervision focus areas.