The FMA is responsible for the independent monitoring and enforcement of the climate-related disclosures (CRD) regime.
This report provides useful feedback for climate reporting entities (CREs) to improve the disclosures in their climate statements, based on our reviews. The purpose and scope of our reviews was to assess compliance with the requirements of the CRD regime, identify areas for improvement, and provide useful feedback to (CREs) to enhance the quality of future disclosures. This report is an extension of our first Insights Report and should be read in conjunction with that document.
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 Climate-related Disclosures: Insights from our reviews 2025 [PDF 712KB]
