The discussion document, Climate-related financial disclosures: Understanding your business risks and opportunities related to climate change, sets out proposals for a mandatory (comply-or-explain) principles-based, climate-related financial disclosures regime.
The regime would aim to ensure the market has the information it needs to allocate investments in a way that contributes to a low-emissions, climate-resilient economy. We are also using the document to stimulate discussion and action on climate-related financial disclosures.
Submissions closed 5pm Friday 13 December 2019. See the consultation web page