Regulatory Alerts2026-05-26
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Climate disclosures improving, but sharper focus needed on physical risks and impacts
The Financial Markets Authority (FMA) released its 2026 Climate-related Disclosures Insights Report, noting encouraging progress in reporting practices among New Zealand’s climate reporting entities while highlighting areas for improvement. The regulator requires entities to refine their disclosures by providing clearer explanations of material physical risks, strengthening the data underpinning risk assessments, and better linking risks to transition planning. These expectations aim to enhance the quality and relevance of information for decision-makers without unnecessarily increasing disclosure volume or complexity.
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