---
title: "Decide whether the entity is a New Zealand climate reporting entity under the FMCA"
url: "https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/decide-whether-the-entity-must-prepare-a-climate-disclosure/new-zealand"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A48-R20260922-1-NZ"
practice_area: "Climate, ESG & Sustainability Reporting"
tier: "red"
lawyer_review: "required"
jurisdictions: ["NZ"]
last_reviewed: "2026-09-23"
---

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

> Extract entity type, size facts and NZX listing status from the file.

Canonical page: https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/decide-whether-the-entity-must-prepare-a-climate-disclosure/new-zealand  
Last reviewed: 2026-09-23

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Climate, ESG & Sustainability Reporting](https://ailawframework.com/practice/climate-esg-and-sustainability-reporting.md) |
| Human involvement | Red: Lawyer writes; AI may check, clarify or collect data |
| 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 | New Zealand |
| Applies to | [Decide whether the entity must prepare a climate disclosure](https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/decide-whether-the-entity-must-prepare-a-climate-disclosure.md) |

## Checking plan

- What the AI does: Extract entity type, size facts and NZX listing status from the file.
- Basis: Checked against the linked sources on 23 September 2026. Confirm the current instrument before reliance.

## Notes

- The FMA publishes an 'Am I a Climate Reporting Entity?' fact sheet. Use that, not an Australian Group 1/2/3 table.

## Sources

- [FMA: climate reporting entities](https://www.fma.govt.nz/business/services/climate-reporting-entities/) (checked 2026-09-23)
- [Financial Markets Conduct Act 2013](https://www.legislation.govt.nz/act/public/2013/69/en/latest/) (checked 2026-09-23)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*