Back
19 June 2024

Climate-related Disclosures Regime: What you need to know

This guide has been produced by the FMA and the External Reporting Board (XRB). It provides an overview of the Climate-related Disclosures regime, including: 

  • the purpose of disclosing climate-related information; 
  • key legislative requirements; 
  • key considerations and context about the information in climate statements; and 
  • the roles of the FMA, XRB and relevant government agencies.  

Download Climate-related Disclosures Regime: What you need to know PDF

Who is this guide for? 

This document is intended for anyone interested in understanding the basics of the CRD regime. This includes primary users of climate statements, such as existing and potential investors, lenders and other creditors. It may also be useful for journalists and other intermediaries who use or communicate climate-related information. 

This document is not guidance for Climate Reporting Entities (CREs) as preparers of climate statements. CREs should instead refer to the applicable legislation, the Climate Standards and guidance provided by the XRB and FMA.  

Related content 

If you are interested in a more detailed explanation of the information disclosed in climate statements and what you can learn from it, please refer to the joint FMA/XRB document on navigating climate statements. 

Download Navigating climate statements (XRB website)