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Review of corporate governance reporting requirements within NZX board listing rules

New Zealand Current 2017

In its final form, the NZX Code covers eight principles that reflect internationally accepted corporate governance practices, which are intended to protect the interests of and provide long term value to shareholders while also seeking to reduce the cost of capital for issuers. Each principle contains specific recommendations and explanatory commentary that NZX listed issuers are encouraged to adopt.

Issuer name


More information

The updated NZX Code will take effect from 1 October 2017 so that it must be reported against for reporting periods ending 31 December 2017 and beyond. Issuers are encouraged to adopt the recommendations on a voluntary basis earlier if they wish. NZX will engage with issuers on the recommended changes before the NZX Code takes effect.

Comply or explain


Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

ESG coverage - E (Environment)

Environmental Compliance & Risk

ESG coverage- S (Social)

Employment Conditions, Policies and Practices

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour, Structure & Leadership, Remuneration, Stakeholder Engagement

ESG coverage- Eco (Economic & General)

Indirect economic impacts




New Zealand


Asia Pacific

Date of publication


Issuer type

Financial Market Regulators

Reporting requirements


Mandatory or voluntary


The geographical scope


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