This guidance note is for entities that have 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.
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