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Environmental, Social and Governance: NZX Guidance Note

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Summary

This guidance note is for NZX listed issuers that are considering the disclosure of ESG factors under the NZX Code. It is built on the understanding that most businesses will have some sort of interaction with one or more of the branches of ESG. While not exhaustive, this guidance note aims to help issuers better understand the benefits of ESG reporting and the global reporting regimes available.

Issuer

New Zealand

Year

2017

Region

Oceania

Issuer (type)

New Zealand's Exchange (NZX) (Stock Exchange)

Instrument type

Code

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Mandatory

Text analysis

    • Low 0.39%
    • Low 0.00%
    • E focus: climate change, conservation, deforestation, degradation, emissions, energy, environment, ghg emissions, greenhouse gas, land use, pollution, renewable energy, waste, water, water management, water use, biodiversity
    • S focus: human capital, human rights, social impacts, employee turnover
    • G focus: bribery, business ethics, corruption, esg report, esg reporting, financial reporting, lobbying, responsible investment, responsible investments, risk management, audit
    • Administrative services, Construction, Finance, Management, Mining, Professional services