There is currently fragmentation, duplication and inconsistencies in the various corporate governance codes relevant to companies in New Zealand. This can make reporting on corporate governance challenging for listed companies.
This comparative table provides a summary of the similarities and contrasts between the following codes:
- IoD Code of Practice for Directors.
- NZX Corporate Governance Best Practice Code.
- Financial Markets Authority Corporate Governance in New Zealand: Principles and Guidelines.
- New Zealand Corporate Governance Forum Guidelines.
- ASX Corporate Governance Principles and Recommendations.