This report provides key insights from our reviews of 70 climate statements prepared for reporting periods ended 31 December 2023, 31 January 2024 and 31 March 2024.
The FMA is responsible for the independent monitoring and enforcement of the climate-related disclosures regime . The purpose of this report is to provide useful feedback for climate reporting entities to improve the disclosures in their climate statements.
This report is primarily intended for climate reporting entities, their directors and other interested parties, such as assurance practitioners and advisers. While not directly intended for primary users of climate statements, they may also find this report useful.
Download the Climate-related Disclosures: Insights from our reviews [PDF 2.9MB]
