Aotearoa NZ's proposed mandatory climate risk disclosure legislation Article In line with its decision to commit to the Paris Agreement of limiting global warming to 1.5°C, New Zealand is working towards implementing a mandatory climate-related financial disclosure regime for certain financial institutions. Aiming to go into effect this year, NZ may be the first in the world to legislate such a climate-related financial disclosure regime. By Melanie Baker-Jones and Mark Baker-Jones