文稿:傲雪
翻译:Tiffany
编辑:Jayden
新闻秘书处10月21日消息,新西兰商业和消费者事务部长大卫·克拉克博士和气候变化部长詹姆斯·肖今天宣布,新西兰已成为世界上第一个通过一项法律,确保金融机构披露并最终对与气候有关的风险和机会采取行动的国家。金融部门(与气候有关的披露和其他事项)修正法案现已通过三读。一旦生效,它预计将为新西兰到2050年实现碳中和作出重大贡献。
商业和消费者事务部长大卫·克拉克说:”金融服务和市场在新西兰向清洁、绿色和碳中和未来的过渡中发挥着重要作用。本法案将要求新西兰约200名最大的金融市场参与者披露有关气候变化给其业务带来的风险和机遇,业务的确定性,提高期望值,加快进度,创造公平的竞争环境”。
气候变化部长詹姆斯·肖说:″这项立法是政府为履行其国际义务和实现2002年《气候变化应对法》所要求的2050年排放目标而采取的一系列行动之一。与气候相关的披露将把气候风险和复原力纳入财务和业务决策的核心。它将鼓励实体通过将气候变化的短期、中期和长期影响纳入其商业决策,从而变得更加可持续。
新西兰是这一领域的世界领先国家,也是世界上第一个为金融部门引入强制性气候相关报告的国家。我们有机会为其他国家强制披露与气候有关的信息铺平道路”。 一旦通过,从2023年开始的财政年度将需要披露,但须由新西兰独立会计准则制定者外部报告委员会(XRB)公布气候标准。XRB的气候标准将基于气候相关财务披露工作(TCFD)关于治理、风险管理、战略以及指标和目标的建议。这些建议被广泛承认为国际最佳做法。
XRB于2021 年 10 月 20 日发布了首份咨询文件,重点是针对拟议的气候相关披露报告标准的治理和风险管理。 将就战略的标准以及指标和目标进行协商。”我们鼓励报告实体在咨询过程中与 XRB积极合作。您的反馈,无论是关注还是建议,都将有助于制定适合新西兰的气候标准”詹姆斯·肖说。 条例草案主要有四个方面:
( 一)它为大多数上市发行人以及大型注册银行、持牌保险公司和投资计划的注册经理引入了强制性的气候相关披露。
(二)它要求披露信息应符合外部报告委员会(XRB)将发布的气候标准。
(三)金融市场管理局将负责独立监测和执行有关报告实体遵守新的报告标准的情况。
(四)XRB将能够发布关于环境、社会和治理报告以及非财务报告及其他更广泛的指导。
NZ passes world-first climate reporting legislation
New Zealand has become the first country in the world to pass a law that will ensure financial organisations disclose and ultimately act on climate-related risks and opportunities, Commerce and Consumer Affairs Minister Dr David Clark and Climate Change Minister James Shaw today announced today.
The Financial Sector (Climate-related Disclosures and Other Matters) Amendment Bill has now passed its third reading. Once in effect, it is expected to make a significant contribution to New Zealand achieving carbon neutrality by 2050.
“Financial services and markets play an important role in New Zealand’s transition to a clean, green and carbon-neutral future,” David Clark said.
“This Bill will require around 200 of the largest financial market participants in New Zealand to disclose clear, comparable and consistent information about the risks, and opportunities, climate change presents to their business. In doing so, it will promote business certainty, raise expectations, accelerate progress and create a level playing field,” David Clark said.
James Shaw said the legislation was one of a number of actions the Government is taking to meet its international obligations and achieve the 2050 emissions targets required by the Climate Change Response Act 2002.
“Climate-related disclosures will bring climate risks and resilience into the heart of financial and business decision making. It will encourage entities to become more sustainable by factoring the short, medium, and long-term effects of climate change into their business decisions,” James Shaw said.
“New Zealand is a world-leader in this area and the first country in the world to introduce mandatory climate-related reporting for the financial sector. We have an opportunity to pave the way for other countries to make climate-related disclosures mandatory,” James Shaw said
Once passed, disclosures will be required for financial years beginning in 2023, subject to the publication of climate standards from New Zealand’s independent accounting standard setter, the External Reporting Board (XRB).
The XRB’s climate standards will be based on the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) on Governance, Risk Management, Strategy, and Metrics and Targets. The recommendations are widely acknowledged as international best practice.
The XRB released its first consultation document focussing on Governance and Risk Management for the proposed climate-related disclosure reporting standards on 20 October 2021. Consultation on standards for the Strategy, and Metrics and Targets will follow.
“We encourage reporting entities to actively engage with the XRB in the consultation process. Your feedback, be they concerns or suggestions, will help contribute to the development of climate standards that are fit for Aotearoa New Zealand,” David Clark said.
There are four main aspects to the Bill:
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.
The Financial Markets Authority will be responsible for the independent monitoring and enforcement of the relevant reporting entities’ compliance with the new reporting standards.
The XRB will be able to issue guidance material on environmental, social and governance reporting and other wider aspects of non-financial reporting.
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