Decide whether the entity is a New Zealand climate reporting entity under the FMCA

Key facts

Human involvement
RedLawyer-led
How AI is used
Extract entity type, size facts and NZX listing status from the file.
What the lawyer must review
  • Apply Part 7A FMCA and XRB standards for years from 1 January 2023
  • Check GHG assurance for years ending on or after 27 October 2024
  • Accept AASB S2 only under an FMA exemption
Written for / version
New Zealand versionNZCthUS

Rules that apply

The document starts from the task name. Change it if this piece of work is different.

Who does what

Who does what
RoleWhat they do
AssistanceSupporting preparation only. Potential support includes extracting and organising information. Confirm the tool’s capability and permitted scope. Substantive advice, judgement and any restricted content remain with the responsible human.
LawyerPerform the substantive analysis and decisions. Independently check any permitted supporting work and approve the exact output for its intended use.

Checklist

  1. Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
  2. Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.

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