商务和消费者事务部长戴维·克拉克（David Clark）表示，新西兰Aotearoa新西兰已成为世界上第一个介绍一项法律，要求金融部门披露气候变化对业务的影响，并解释如何管理与气候有关的风险和机会。

The Financial Sector (Climate-related Disclosure and Other Matters) Amendment Bill has been introduced to Parliament and will receive its first reading this week.

“重要的是，新西兰经济的每个部分都在帮助我们减少排放并过渡到低碳未来，这一立法确保金融组织披露并最终对与气候有关的风险和机遇采取行动

“Becoming the first country in the world to introduce a law like this means we have an opportunity to show real leadership and pave the way for other countries to make climate-related disclosures mandatory,” said David Clark.

Climate Change Minister James Shaw said the law was another step towards a climate-friendly, prosperous future for New Zealand.

“气候变化将对新西兰Aotearoa的企业产生深远的影响。这些企业参与的活动和资产不会在低碳世界中保持其价值，仅仅是因为它们散发出太多的气候污染并导致气候危机。

“Similarly, there are technologies and activities that will cut emissions and become hugely valuable to the low carbon economy of the future.

“Requiring the financial sector to disclose the impacts of climate change will help businesses identify the high-emitting activities that pose a risk to their future prosperity, as well as the opportunities presented by action on climate change and new low carbon technologies, James Shaw said.

该法案将对大约200个组织进行与气候相关的披露，包括大多数上市的发行人，大型注册银行，有执照的保险公司和投资计划的经理。

Once passed, disclosures will be required for financial years commencing in 2022, meaning that the first disclosures will be made in 2023.

詹姆斯·肖（James Shaw）说：“阅读气候变化委员会的建议草案的一种方法是警告说，随着我们接近实现政府的气候目标，高碳投资将越来越冒险。”

“除非金融部门知道他们的投资对气候有何影响，否则我们根本无亚博体育 ios法到2050年净零碳排放。该法律将使气候风险和韧性成为财务和商业决策的核心。”

报告将基于与气候相关的财务披露工作组（TCFD）框架，该框架被广泛认为是国际最佳实践。

戴维·克拉克（David Clark）说：“许多企业面临与气候变化有关的重大身体和过渡风险，尽管一些企业已经开始发布有关气候变化如何影响其业务，战略和财务状况的报告，但还有很长的路要走。”

Notes to Editor

该法案有四个主要要素：

• It introduces mandatory climate-related disclosures for most listed issuers, along with large registered banks, licensed insurers and registered managers of investment schemes.
• It requires the disclosures to be made in accordance with climate standards that will be issued by the External Reporting Board, or XRB.
• 金融市场管理局将负责对相关报告实体遵守新报告标准的独立监控和执行。
• XRB将能够就非财务报告的环境，社会和治理报告以及其他更广泛的方面发布指导材料。

More information available at:https://www.mbie.govt.nz/business-and-employment/business/regulating-entities/mandatory-climate-related-financial-disclosures