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NZX Corporate Governance Code
Under Rule 3.8.1, NZX has a set of principles and recommendations, the NZX Corporate Governance Code (the NZX Code), that all Main Board listed companies must report against. The overarching purpose of the NZX Code is to promote good corporate governance, recognising that boards are in place to protect the interests of shareholders and to provide long-term value. The NZX Code is a comply or explain regime, meaning if an issuer does not report against the recommendation of the code, it must explain why not. The NZX Code can also be found under appendix 16 (pre-2019) or appendix 1 (2019 onwards version) of the Main Board Rules. The current version of the Code is available linked below:
Environmental, Social and Governance Guidance Note (ESG Guidance Note)
NZX has published a guidance note relating to environmental, social and governance (ESG) reporting designed to accompany the NZX Corporate Governance Code (the Code). This guidance note provides a resource to NZX issuers to understand the benefits of ESG reporting, provide information about global frameworks, and support the effective communication of ESG opportunities and risks to investors and other stakeholders. A copy of the guidance is available linked below: