新西兰暂停2025/2026年的气候报告规则,以便在尚未通过的法律中便利遵守。 New Zealand pauses climate reporting rules for 2025/2026 to ease compliance amid pending laws.

新西兰金融市场管理局(FMA)在2025/2026年期间(从2025年11月1日开始)不会对某些实体执行气候报告要求,因为有待修改的立法。 New Zealand’s Financial Markets Authority (FMA) will not enforce climate reporting requirements for certain entities during the 2025/2026 period, starting November 1, 2025, due to pending legislative changes. 2025年6月30日或之前有余额日期的实体仍必须在2025年10月31日之前提交气候报表,如果准备工作在政府10月22日宣布之前开始。 Entities with balance dates on or before June 30, 2025, must still submit climate statements by October 31, 2025, if preparations began before the government’s October 22 announcement. 临时的“不采取行动”救济旨在降低遵约成本,并在不确定的情况下支持市场稳定。 The temporary "no action" relief aims to reduce compliance costs and support market stability amid uncertainty. 不需要申请,金融管理局可在下一个报告期之前重新评估。 No application is needed, and the FMA may reassess before the next reporting period. 自愿报告仍然是允许的,但必须遵守公平交易规则。 Voluntary reporting remains allowed but must follow fair dealing rules. 救济措施没有针对第三方的法律索赔提供保护。 The relief does not protect against third-party legal claims.