The Fiji Climate Change Bill 2021 is a comprehensive legislation aimed at addressing climate change in Fiji. The Bill sets out a framework for the country to mitigate and adapt to the impacts of climate change, and establishes institutional arrangements for the implementation of climate change policies and programs. Regarding companies, the Bill requires companies to report on their greenhouse gas emissions and measures to mitigate them. This reporting requirement applies to companies operating in Fiji whose annual greenhouse gas emissions exceed a certain threshold, which will be determined by the government through regulations. Furthermore, the Bill establishes a Climate Change Trust Fund, which will be funded by a levy on companies operating in Fiji that exceed a certain threshold of greenhouse gas emissions. The fund will finance climate change adaptation and mitigation programs, including those undertaken by the private sector. In summary, the Fiji Climate Change Bill 2021 places significant responsibilities on companies operating in Fiji to report on their greenhouse gas emissions and contribute to the Climate Change Trust Fund, which will support climate change mitigation and adaptation programs in Fiji.