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A filtered search by topic for all guidance, reports or research documents stored on the FMA website.

Found 1613 results. Displaying page 1 of 108

  3. 3 December 2024

    CRD records illustrative examples

    This document provides illustrative examples to help CREs think about how their CRD records could substantiate their climate statements, along with practical and useful information to help CREs understand our expectations. It is split across the four thematic disclosure areas of NZ CS 1. The guidance and illustrative examples focus on disclosures that need the most explanation, including disclosures that bring a higher risk of non-compliance.

  11. 27 November 2024

    Regulatory Impact Statement Exemption for CREs in wind up

    This document is for climate reporting entities in liquidation, receivership or voluntary administration, and schemes or funds in wind-up, their advisers, primary users of climate statements, and other interested parties. It discusses exemption relief from climate reporting duties

  12. 27 November 2024

    Submissions report CRD PDS proposed guidance

    Collation of written feedback received as part of the FMA’s public consultation on the proposed information sheet on references to climate statements in disclosure documents