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

Pays/Territoire
Nouvelle-Zélande
Type du document
Législation
Date
2021
Source
FAO, FAOLEX
Sujet
Air et atmosphère, Environnement gén.
Mot clé
Commerce/industrie/sociétés Collecte de données/déclarations Monitorage Changement de climat Mesures fiscales et de marché
Aire géographique
Asie et Pacifique, Australie et Nouvelle-Zélande, Océanie, Pacifique Sud
Résumé

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.

Texte intégral
Anglais
Site web
www.legislation.govt.nz