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Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021.

País/Territorio
Nueva Zelandia
Tipo de documento
Legislación
Fecha
2021
Fuente
FAO, FAOLEX
Materia
Aire y atmósfera, Medio ambiente gen.
Palabra clave
Negocios/industria/corporaciones Recopilación de datos/informes Monitoreo Cambio climático Medidas fiscales y de mercado
Área geográphica
Asia y Pacifico, Australia y Nueva Zelandia, Oceania, Pacífico Sur
Resumen

The Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 (the Act) amends the Financial Markets Conduct Act 2013 (the FMC Act), the Financial Reporting Act 2013 and the Public Audit Act 2001. The Act inserts a new Part 7A to the FMC Act which provides a framework to make climate-related disclosure mandatory for certain entities considered to have "higher level of public accountability" under section 461K of the FMC Act. These entities, defined climate reporting entities (CREs), are substantially publicly listed companies and large insurers, banks, non-bank deposit takers and investment managers, and are obliged to comply with certain record-keeping requirements and produce annual climate statements. The Act also establishes offences and liabilities.

Texto completo
Inglés
Página web
www.legislation.govt.nz