Legislation came into force on 1 January 2024 creating the Climate-related Disclosures Register. Around 200 large FMC reporting entities in New Zealand — known as climate reporting entities or CREs — are required to prepare climate statements and lodge them on the register. The general public can view any climate statement that’s been lodged on the register.
On this page:
- An overview
- How to search
Climate statements contain information about the effects of climate change on a CREs business including, for scheme managers funds under their management. This disclosure regime will allow shareholders, investors and potential investors to be aware of the businesses’ exposure to climate change impacts and understand how these businesses are planning to mitigate them.
You can search the Climate-related Disclosures Register to see which entities are recorded as CREs and to view climate statements or exemption notices that they have lodged. You can also see which managed investment schemes a particular CRE must lodge climate statements for.
Whether an entity is classed as a CRE depends on whether it has met a certain financial threshold for the preceding 2 accounting periods.
Search for a CRE by entering —
- The CRE’s name or part of its name, or
- The CRE’s New Zealand Business Number (NZBN)
Once you’ve found the CRE you’re looking for you can see which reporting periods they have lodged climate statements for, and view PDF copies of those statements. You can also see copies of any exemption notices they have lodged.
If the CRE has climate statements due to be lodged, you can see when they’re due.
Search for managed investment schemes by selecting the ‘Search Scheme’ button then entering the scheme’s name or part of its name.
Once you’ve found the scheme, you’re looking for you can see which reporting periods they have lodged climate statements for, and view PDF copies of those statements. You can also see copies of any exemption notices they have lodged.
If the scheme has climate statements due to be lodged, you can see when they’re due.Search for a climate statement
Each climate statement will be available to view and download in PDF format. A climate statement may be made up of one or more documents.
Climate statements need to follow the reporting standards set by the External Reporting Board (XRB) .
Climate statements for managers of registered schemes
Where the CRE is a manager of a registered scheme, their climate statements must cover each scheme that they and all of the funds for each scheme. If you’re an investor this means you can access the information you need to understand the impact of climate change on the future performance of your investment.
When climate statements will be available
CREs lodge a climate statement on the register within 4 months of their balance date. As each CRE lodges their climate statements they will be available for searching, free of charge. The first climate statements must be lodged on the register by 30 April 2024.
Examples of due dates
|CRE balance date
|Climate statement lodged by
|31 December 2023
|30 April 2024
|31 March 2024
|31 July 2024
|30 June 2024
|31 October 2024
|30 September 2024
|31 January 2025
When you’re searching the register if a CRE hasn’t yet filed a climate statement for the current reporting period, we’ll display the due date.
In some cases, the Financial Markets Authority (FMA) may issue an exemption notice to a CRE. The CRE must upload that exemption notice to the register in place of that year’s climate statement.
Each exemption notice will be available to view and download in PDF format. An exemption notice may be made up of one or more documents.