New Zealand Financial Markets Authority - Consultation: Proposed Class Exemption For Entities Incorporated In Foreign Jurisdictions From New Zealand Climate Reporting Duties

We are considering a class exemption for some climate reporting entities incorporated in foreign jurisdictions from the climate reporting duties in Part 7A of the Financial Markets Conduct Act 2013 (FMC Act). This would apply where the foreign entity is required by its home jurisdiction laws to undertake climate reporting comparable to that required by Part 7A of the FMC Act.

If granted, the exemption would allow foreign entities to lodge their home jurisdiction climate or sustainability reports on the New Zealand Climate-related Disclosures Register. The exemption would be subject to conditions, including that the entity must make available information about its reliance on the exemption.

Read the consultation paper and have your say by 24 October 2025. 

Download Consultation: Proposed class exemption for entities incorporated in foreign jurisdictions from New Zealand climate reporting duties [PDF 396KB]