The New Zealand Financial Markets Authority published “Climate-related Disclosures: Insights from our reviews 2025”, setting out feedback for climate reporting entities to help improve the quality of disclosures in their climate statements under New Zealand’s climate-related disclosures (CRD) regime. The report draws on the FMA’s compliance-focused reviews, which assessed adherence to CRD requirements and identified areas for improvement. It is positioned as an extension of the first FMA insights report and is intended primarily for climate reporting entities and their directors, as well as assurance practitioners and advisers; it also addresses common misconceptions, including that the CRD regime requires mandatory disclosure rather than mandatory action, and outlines future monitoring activities and focus areas.

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