NZX Corporate Governance Code | KPMG | NZ
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NZX Corporate Governance Code: A catalyst for better business reporting

NZX Corporate Governance Code

With a 'better not more' perspective on the new NZX code, reporting could be dramatically enhanced.


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NZX Corporate Governance Code

Regulatory change will always dramatically change the business landscape however the new NZX Corporate Governance Code would be used as the ideal catalyst for better business reporting in New Zealand.

The new Corporate Governance Code was released in May 2017 with the intention of promoting enhanced governance by recognising the role of boards in protecting shareholder interests and creating long term value. The new code signals a shift towards alignment with international reporting standards such as through the recommendations of reporting in accordance with an internationally recognised framework such as the Global Reporting Initiative (GRI) or Integrated reporting <IR>.

For issuers, disclosure decisions will be driven by a trade off between short term compliance with the new code and a longer term view of stakeholder engagement objectives.

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