Guidance for keeping proper climate-related disclosure records

This guidance note is for entities that have climate-related disclosure obligations under Part 7A of the Financial Markets Conduct Act 2013 (known as climate reporting entities or CREs).  

It sets out principles and the FMA’s expectations for creating, keeping, and maintaining proper records as evidence that climate statements comply with: 

• the legislative requirements in Part 7A of the FMC Act 
• the reporting framework requirements set out in the Aotearoa New Zealand Climate Standards. 

Download the guidance for keeping proper climate-related disclosure records (PDF) (923KB)

Illustrative examples

We have published illustrative examples to help CREs think about how their CRD records could substantiate their climate statements, and provide practical and useful information to help CREs understand our expectations

Download the CRD illustrative examples (PDF)