Lodging climate statements

What you need to provide

To lodge a climate statement, you need to:

1. Provide details of the assurance practitioner — both their name and their firm’s name
   • Your climate statement will need to be reviewed by an assurance practitioner.
2. Upload a copy of the climate statement.
   • Climate statements must follow the reporting standards set by the External Reporting Board (XRB).
   • You can upload one or more documents.
     If you are relying on an exemption and need to provide a notice of exemption with your climate statements, or if you need to provide supporting documents, upload them at the same time as your climate statement.
   • Documents must be PDF files and be less than 20MB.
   • The file names you choose will be displayed on the public register so they should accurately describe the document you are uploading.
3. Confirm which FMA levy applies.
   • Once you have submitted the climate statement, we will send you an invoice for the Companies Office filing fee and FMA levy.

If the CRE is a manager of several schemes

• Your CRE will only pay one Companies Office filing fee and FMA levy.
• Climate statement documents for a scheme must cover every fund within that scheme.
• You can choose to prepare and lodge climate statements in a number of ways. If you need more guidance, please check with the Financial Markets Authority (FMA).

Who can lodge a climate statement

1. A CRE can authorise at least 2 people within their own organisation to lodge its climate statements, or
2. A CRE can authorise a third-party organisation to act on its behalf. That third-party will in turn authorise at least 2 people within their organisation to lodge climate statements on behalf of the CRE.

No matter which option you choose we will need to set up an online account for your organisation. We will also need to set up logins for each person authorised to lodge climate statements.

We will send you reminders

After your balance date has passed, we will send reminders by email. Contact us and let us know if the CRE’s email address for communications has changed.

We will also update your dashboard by adding a new entry under the section ‘Climate statements due to be lodged’.

How to lodge a climate statement

1. Log in (using your RealMe login details)
2. From your dashboard find and select the climate reporting entity (CRE).
   You can search for them using their name or New Zealand Business Number (NZBN).
   Note if the CRE is a Managed Investment Scheme manager, you will see a list of schemes. Select the scheme you need to lodge a climate statement for.
3. For the relevant reporting period select the ‘Lodge’ button.
4. Choose the option to ‘Lodge a climate statement’.
5. Provide the name of the assurance practitioner and their firm.
6. Upload climate statement documents.
   If you are relying on an exemption and need to provide a notice of exemption with your climate statements, or if you need to provide supporting documents, upload them at the same time as your climate statement.
7. Confirm which FMA levy applies.
8. Acknowledge you have read the declaration.
9. Select ‘Submit’.

What happens next

We will send an invoice to the email address provided by the CRE. You must pay the amount due by the 20th of the month following the date of the invoice. Check your invoice for the bank account and reference details to use when paying.

We will review the climate statement you have lodged, and we aim to complete our review within 5 working days. We will email you to confirm whether we have accepted the statement. If we have any questions, we will contact the person who submitted the statement and let you know what we need.

Once we have accepted the climate statement for registration:

• we publish it on the register, and
• we advise the Financial Markets Authority (FMA) so they can complete their review.

Lodge a climate statement

How to resubmit a climate statement

If we cannot accept a climate statement for registration we will email you and let you know and outline the reasons why.  Once you are ready to resubmit the climate statement, log back into the register and follow these steps.

1. Go to the ‘Items in progress’ section of your dashboard.
2. Find and select the climate reporting entity (CRE).
3. Check and if necessary, update the name of the assurance practitioner and their firm.
4. Upload the climate statement documents
   • To replace a document, select the down arrow next to the document you are replacing. Choose ‘Delete’ then upload the replacement document.
   • To add additional documents, upload each one.
5. Read the declaration as it also applies to any amended or additional documents you have uploaded.
6. Select ‘Submit’.

What happens next

We will review the resubmitted statement you have lodged, and we aim to complete our review within 5 working days. We will email you to confirm whether we have accepted the statement. If we have any more questions, we will contact the person who resubmitted the statement and let you know what we need.

Once we have accepted the climate statement for registration:

• We publish it on the register, and
• We advise the Financial Markets Authority (FMA) so they can complete their review.

Resubmit a climate statement