Finance news content | IoD NZ

type: Finance
date: 21/08/26

Taking the heat out of director fee discussions

Taking the heat out of director fee discussions

Independent benchmarking gives boards a defensible basis for setting fees – including when the evidence supports no change.

Not-for-profit governance
Remuneration
Transparency

type: Finance
date: 09/07/26

What July's Boardroom Table rankings reveal about board portfolios

What July's Boardroom Table rankings reveal about board portfolios

Directors with board portfolios spanning different sectors may be better placed to navigate market volatility.

NZX
Trade

type: Finance
date: 14/05/26

Boardroom Premium

The future of financial reporting is already here

The future of financial reporting is already here

Investors expect one clear story across financial and non-financial reporting.

Audit
Reporting

type: Finance
date: 14/05/26

Boardroom Premium

The $80 million governance test

The $80 million governance test

As markets fell during Covid-19, Rātā Foundation’s board had to decide whether the strategy had changed, or only the market had.

type: Finance
date: 28/11/25

Boards at the productivity frontier: turning policy into performance

Boards at the productivity frontier: turning policy into performance

Governance is the lever that turns LTIB ambition into firm-level productivity. Here’s how directors can make it real.

type: Finance
date: 17/10/25

Is the global economy as resilient as it looks?

Is the global economy as resilient as it looks?

Despite steady global growth, rising debt, political gridlock and trade tensions suggest resilience may soon be tested.

type: Finance
date: 03/10/25

Pulse check: Economic flatline worries directors

Pulse check: Economic flatline worries directors

Directors expect interest rate cuts, unstable inflation and an uncertain recovery ahead.

type: Finance
date: 17/09/25

Governance insights from the Directors’ Fees Report 2025-26

Governance insights from the Directors’ Fees Report 2025-26

The median fee for non-executive directors was up but downward pressure remains on fees in general.

Board composition
Diversity & inclusion

type: Finance
date: 05/09/25

Director fees up but satisfaction falls

Director fees up but satisfaction falls

High workloads and personal risk are undermining the feel-good factor of a small median rise, the latest Directors’ Fees Report shows.

Board composition
Diversity & inclusion

type: Finance
date: 04/09/25

Global due diligence is redefining market access

Global due diligence is redefining market access

Supply chain expectations are shifting – boards must ensure organisations meet evolving standards, even if they do not export directly.

Due diligence
Supply chains
Trade

type: Finance
date: 14/08/25

Closing the pay gap: From perception to action in boardrooms

Closing the pay gap: From perception to action in boardrooms

Most organisations collect gender data – far fewer act on it.

Public sector
Remuneration

type: Finance
date: 25/07/25

The wolf at the door: Is complacency the real risk?

The wolf at the door: Is complacency the real risk?

Investor calm won’t last forever. Could muted reactions to tariffs set the stage for major trade shocks?

type: Finance
date: 24/07/25

MARSH

Economic pressure, climate risks and AI: What’s driving D&O claims

Economic pressure, climate risks and AI: What’s driving D&O claims

Our latest D&O insurance report reveals how insolvencies, ESG demands and tech risks are reshaping directors’ liability.

AI
Climate change and nature governance
Insurance

type: Finance
date: 11/07/25

Liquidation nation: A governance wake-up call for directors

Liquidation nation: A governance wake-up call for directors

As liquidations surge, New Zealand directors must understand insolvency risks, duties and options – here’s what they need to know.

Director duties
Liability

type: Finance
date: 09/07/25

Calm seas don’t make good sailors

Calm seas don’t make good sailors

As global trade becomes more fragmented, directors must adapt risk governance and strategy to meet a new era of disruption.

Leadership
Supply chains

type: Finance
date: 27/06/25

Economic optimism rises, but long-term challenges remain

Economic optimism rises, but long-term challenges remain

Directors see signs of recovery, but productivity challenges and capital constraints continue to demand strategic focus.

Productivity

type: Finance
date: 27/06/25

Steering clear of storms: Hard lessons for New Zealand boards

Steering clear of storms: Hard lessons for New Zealand boards

Good governance isn’t just structure – it’s vigilance, swift adaptability and tough capital calls in uncertain economic waters.

Board evaluation

type: Finance
date: 26/06/25

Economic ‘green shoots’ are real, say directors

Economic ‘green shoots’ are real, say directors

More than half see signs of recovery, but only 30% have budgeted for improved performance, according to our latest Pulse Check.

type: Finance
date: 26/06/25

The sources of global economic uncertainty

The sources of global economic uncertainty

Structural shifts could reshape the global economy, upending strategies and testing business leaders’ long-term decision-making.

type: Finance
date: 13/06/25

Trump vs a United ASEAN

Trump vs a United ASEAN

By spurring cooperation among ASEAN countries, U.S. tariffs could bring about a more prosperous and resilient grouping.

Trade

type: Finance
date: 12/06/25

KPMG

Investment boost – game changer for business or white elephant?

Investment boost – game changer for business or white elephant?

Significant benefit to some businesses is likely. To others, less so.

Audit
From our sponsors

type: Finance
date: 30/05/25

Look beyond ‘what comes next’, James Shaw tells directors

Look beyond ‘what comes next’, James Shaw tells directors

Former Minister for Climate Change outlines global, environmental and tech forces shaping board decisions in the decade ahead.

Climate change and nature governance
Supply chains

type: Finance
date: 29/05/25

A Mar-a-Lago Accord could break $US

A Mar-a-Lago Accord could break $US

Whereas previous efforts to depreciate the dollar merely failed, the Trump administration's effort could backfire catastrophically.

Trade

type: Finance
date: 26/05/25

Budget 2025: A strategic tightrope for New Zealand directors

Budget 2025: A strategic tightrope for New Zealand directors

ASB, Dentons and KPMG have provided useful perspectives for directors on the 2025 Budget.

From our sponsors

type: Finance
date: 16/05/25

Dentons

Pay equity reform – reducing cost or reducing equality?

Pay equity reform – reducing cost or reducing equality?

What actually changed with reforms to the Equal Pay Act? Dentons’ legal experts explain.

Diversity & inclusion
From our sponsors
Human rights

type: Finance
date: 16/05/25

Governance news bites – 16 May

Governance news bites – 16 May

A collection of governance-related news that you might have missed in the past two weeks.

Climate change and nature governance

type: Finance
date: 02/05/25

Governance news bites – 2 May

Governance news bites – 2 May

A collection of governance-related news that you might have missed in the past two weeks.

AI

type: Finance
date: 14/04/25

Governance on the edge: Directors, dominance and the competition reset

Governance on the edge: Directors, dominance and the competition reset

From groceries to banking, competition reform is on the agenda. Boards should brace – and lead.

Stakeholders
Transparency

type: Finance
date: 05/03/25

Credit crunch and green shoots: navigating New Zealand’s economic headwinds

Credit crunch and green shoots: navigating New Zealand’s economic headwinds

Directors face a mixed bag of cautious optimism and pressing financial challenges.

type: Finance
date: 21/01/25

A path forward for New Zealand's water reforms

A path forward for New Zealand's water reforms

Ensuring the right mix of technical expertise and governance experience on water services providers is a challenge we need to prepare for.

type: Finance
date: 19/12/24

Quick takes

NZX Director Independence Review update: implications for directors

NZX Director Independence Review update: implications for directors

Changes announced will enhance robustness of governance practices for New Zealand-listed issuers.

Accountability
Compliance
NZX

type: Finance
date: 18/12/24

Quick takes

Governance implications – 2024 HYEFU and Budget Policy Statement

Governance implications – 2024 HYEFU and Budget Policy Statement

Financial updates from Treasury may impact not-for-profit boards.

Not-for-profit governance

type: Finance
date: 22/11/24

Directors see NZ economy on the up

Directors see NZ economy on the up

Boards are positioning their organisations to take advantage of an expected economic upturn.

Digital transformation
From our sponsors

type: Finance
date: 08/11/24

Fee boost coming for Crown directors

Fee boost coming for Crown directors

State Owned Enterprises Minister Paul Goldsmith says a boost to Crown-entity directors’ fees will help the Government attract top talent.

Public sector
Remuneration

type: Finance
date: 07/10/24

Governance insights from the Directors’ Fees Report 2024/25

Governance insights from the Directors’ Fees Report 2024/25

Directors’ fees have not been keeping pace with inflation, even after recent years of low (or no) increases.

type: Finance
date: 04/09/24

Longer hours, fees flat as pressure on directors continues to increase

Longer hours, fees flat as pressure on directors continues to increase

Directors’ fees were little changed from 2023 to 2024.

type: Finance
date: 04/06/24

The rise of the Finternet

The rise of the Finternet

Financial services must catch up with the advances made in communications since the advent of the internet and smartphones.

Digital transformation

type: Finance
date: 30/05/24

AI in financial reporting and audit: Navigating the new era

AI in financial reporting and audit: Navigating the new era

Directors will need to embrace AI’s transformative power in financial reporting for enhanced decision-making and risk management.

AI
Audit
Digital transformation

type: Finance
date: 24/04/24

The Economic Power of Gender Equality

The Economic Power of Gender Equality

Research shows that diversity and equal roles for women delivers better results for people, for the planet and for profits.

Climate change and nature governance
Diversity & inclusion

type: Finance
date: 04/04/24

‘Just start trading’: how to open the door to India

‘Just start trading’: how to open the door to India

Keynote speaker Dr Reuben Abraham gives a taste of what to expect at the IoD’s Leadership Conference in May.

Trade

type: Finance
date: 04/04/24

Directors’ fees on the move?

Directors’ fees on the move?

Economic volatility is likely to be driving movement in directors’ fees.

type: Finance
date: 08/02/24

How to Enforce Climate Agreements with Trade Measures

How to Enforce Climate Agreements with Trade Measures

Is there a better response to climate change than focusing on international climate conferences that rely on hollow voluntary commitments?

Trade

type: Finance
date: 17/11/23

Clash of sentiment on seasonal workers

Clash of sentiment on seasonal workers

NZ wants more seasonal workers – but Pacific nations no longer want to be the ‘outposts’ that ‘grow’ them.

Supply chains
Trade

type: Finance
date: 02/11/23

Five key risks facing global food and beverage companies

Five key risks facing global food and beverage companies

Directors of New Zealand food and beverage companies need to be across five key global risks facing their sector.

Insurance
Supply chains

type: Finance
date: 22/09/23

Audit committee chairs share perceptions on the value of audit

Audit committee chairs share perceptions on the value of audit

Audits build trust in financial reporting but concerns exist around sustainability assurance.

Audit
Reporting

type: Finance
date: 20/09/23

The rising cost of audit fees

The rising cost of audit fees

KPMG’s 2023 Audit Quality Transparency Report.

Audit
ESG
Stakeholders

type: Finance
date: 14/09/23

Public accounting for public accountability

Public accounting for public accountability

Governments impose accounting standards on private entities but rarely meet the same standards themselves.

Public sector
Reporting

type: Finance
date: 13/09/23

Corporate failure is a valuable asset that’s hard to protect

Corporate failure is a valuable asset that’s hard to protect

It’s important for organisations to understand the economies of negative information assets.

type: Finance
date: 25/08/23

Governance insights from the Directors’ Fees Report 2023/2024

Governance insights from the Directors’ Fees Report 2023/2024

Governance insights from the Directors’ Fees Report 2023/2024.

Remuneration
Transparency

type: Finance
date: 18/08/23

Complex business challenges see directors working longer, seeking insurance

Complex business challenges see directors working longer, seeking insurance

Directors are working longer and many have turned down roles due to time pressure as the median hours worked climbs towards pandemic levels.

Insurance
Not-for-profit governance
Remuneration

type: Finance
date: 08/08/23

Having a purposeful purpose: Governance outtakes

Having a purposeful purpose: Governance outtakes

Putting your values into action is increasingly important for engaging stakeholders and attracting and retaining employees.

Purpose
Stakeholders
Supply chains

type: Finance
date: 30/06/23

The role of internal auditors & the IIA review of Global Standards

The role of internal auditors & the IIA review of Global Standards

A summary of the IoD’s submission on the proposed new IIA Global Standards including reflected views from IoD member directors.

Audit
Board-management relationship

type: Finance
date: 15/06/23

GST on director or board member fees – IRD rulings

GST on director or board member fees – IRD rulings

Inland Revenue recently issued a total of 46 pages of discussions on how director or board member fees should be treated for GST.

Remuneration

type: Finance
date: 15/06/23

GST: Directors and board members providing services through a personal services company

GST: Directors and board members providing services through a personal services ...

Inland Revenue's draft guidance consulting on GST treatment for individuals offering director services through a personal services company.

Remuneration

type: Finance
date: 22/05/23

Budget 2023 - Governance highlights

Budget 2023 - Governance highlights

Pre-budget announcements didn’t take all the surprises out of the Budget, when viewed through a governance lens.

Climate change and nature governance
Digital transformation
Stakeholders

type: Finance
date: 22/05/23

Silicon Valley Bank collapse: lessons for directors

Silicon Valley Bank collapse: lessons for directors

Silicon Valley Bank collapse is a lesson for board risk/ finance committees and risk oversight.

Audit
Governance failures

type: Finance
date: 04/05/23

A new playbook for combating supply chain disruption

A new playbook for combating supply chain disruption

Boards must think outside the square, monitoring and re-evaluating their supply chain processes to ensure they can minimise disruptions.

Future-proofing
Supply chains

type: Finance
date: 21/04/23

Global Internal Audit Standards™ review – online survey open until 30 May

Global Internal Audit Standards™ review – online survey open until 30 May

Opportunity to participate in the IIIA’s review of its Global Internal Audit Standards™ until 30 May 2023.

Audit

type: Finance
date: 04/04/23

Changes to NZX Corporate Governance Code and ESG Guidance Note released

Changes to NZX Corporate Governance Code and ESG Guidance Note released

In the recent changes directors will be held more accountable to investors with a greater focus on ESG factors and reporting.

Audit
Board composition
ESG

type: Finance
date: 24/03/23

NZX confirms amendments to the NZX Corporate Governance Code 2023

NZX confirms amendments to the NZX Corporate Governance Code 2023

NZX confirmed amendments to the NZX Corporate Governance Code, Listing Rules and ESG Guidance Note, taking effect from 1 April 2023.

NZX
Reporting

type: Finance
date: 23/03/23

Rules for a recession: stick to core business and hold on to great talent

Rules for a recession: stick to core business and hold on to great talent

KPMG’s Financial Institutions Performance Survey 2022 (FIPS) offers some concerns and insights that businesses need to be aware of.

Future-proofing

type: Finance
date: 20/03/23

GST on directors’ fees: Professional directors’ fees not eligible for GST

GST on directors’ fees: Professional directors’ fees not eligible for GST

New rulings by Inland Revenue on director's fees and GST will require some directors to review their current arrangements.

Director duties
Remuneration

type: Finance
date: 06/03/23

Growing the avocado world – respect, people and the future

Growing the avocado world – respect, people and the future

Referred to as the superstar of fruits, this fleshy, green, buttery produce will be under the spotlight at The World Avocado Congress.

Supply chains
Trade

type: Finance
date: 24/02/23

D & O insurance: tackling increasing risks for directors

D & O insurance: tackling increasing risks for directors

Now is the time for businesses to reset how they think about D&O insurance, according to a report by the IoD and Marsh.

Due diligence
ESG
Insurance

type: Finance
date: 13/02/23

Democratic capitalism is running on fumes

Democratic capitalism is running on fumes

How can we cure the twin degeneration of capitalism and democracy?

type: Finance
date: 27/01/23

The next globalisation

The next globalisation

Will be fundamentally different from the last one.

Trade

type: Finance
date: 27/01/23

Challenging times ahead

Challenging times ahead

How to help your business deal with a recession in 2023

Director duties
Wellbeing

type: Finance
date: 17/01/23

Business sentiment and activity taking a turn for the worse

Business sentiment and activity taking a turn for the worse

According to NZIER’s Quarterly Survey of Opinion.

type: Finance
date: 21/12/22

India will become the world’s most populous country in 2023

India will become the world’s most populous country in 2023

China is now suffering from a demographic slump.

type: Finance
date: 21/12/22

How does the past help us predict policy on inflation in 2023?

How does the past help us predict policy on inflation in 2023?

Taking away the punch-bowl.

type: Finance
date: 19/12/22

How the war in Ukraine is reshaping America’s global alliances

How the war in Ukraine is reshaping America’s global alliances

There are signs of Europeans and Asian countries stepping up.

type: Finance
date: 13/12/22

Bloomberg

Australia’s progress toward gender pay parity has stalled

Australia’s progress toward gender pay parity has stalled

Finance firms are among the worst offenders.

Diversity & inclusion
Transparency

type: Finance
date: 08/12/22

Where might conflict flare up in 2023?

Where might conflict flare up in 2023?

Keep an eye on Taiwan and the South China Sea—and the Himalayas.

Future-proofing

type: Finance
date: 08/12/22

Three scenarios for how war in Ukraine could play out

Three scenarios for how war in Ukraine could play out

The best one for Ukraine is also the most dangerous.

type: Finance
date: 08/12/22

Divided America

Divided America

But their parties may have other ideas.

Future-proofing

type: Finance
date: 22/11/22

How intangible assets can boost the primary sector

How intangible assets can boost the primary sector

What's your story?

Trade

type: Finance
date: 18/10/22

The high stakes of climate-risk accounting

The high stakes of climate-risk accounting

Climate risks have been systematically underestimated, and thus mispriced, for decades.

Climate change and nature governance
ESG

type: Finance
date: 16/09/22

Disclosing large company payment performance

Disclosing large company payment performance

Government to require disclosure of payment performance of larger businesses (with turnover greater than $33 million per year).

Reporting
SME governance

type: Finance
date: 04/08/22

Open minds on open border

Open minds on open border

Directors are urged to capitalise on new opportunities now our borders have reopened to a changed world.

Future-proofing
Trade

type: Finance
date: 10/06/22

Financial institutions driving a quiet revolution

Financial institutions driving a quiet revolution

What will the impacts be on other businesses and organisations?

Climate change and nature governance

type: Finance
date: 18/05/22

Covid-19 five years from now

Covid-19 five years from now

The virus will still plague us and its impact will reverberate far beyond health concerns in 2027.

Future-proofing

type: Finance
date: 03/05/22

MEDIA RELEASE

Pay gap reporting could net larger wages for low paid

Pay gap reporting could net larger wages for low paid

Employees could get a pay hike of $1700 a year if businesses start reporting their pay gaps.

Diversity & inclusion
Reporting

type: Finance
date: 15/03/22

Visualising the state of global debt, by country

Visualising the state of global debt, by country

The global economy has been put to the test since the start of covid-19.

type: Finance
date: 10/03/22

Russia-Ukraine conflict and long-distance, long-term board governance

Russia-Ukraine conflict and long-distance, long-term board governance

Is the current conflict on your board agenda?

Cyber security
Purpose
Supply chains

type: Finance
date: 09/03/22

Pay Gap Registry launches with 47 large employers on board

Pay Gap Registry launches with 47 large employers on board

Publicly listed companies among group reporting gender pay gaps, but more need to follow.

Diversity & inclusion
ESG
NZX

type: Finance
date: 02/12/21

The three waters of Scotland

The three waters of Scotland

What can we learn from Scotland’s water sector reforms?

Future-proofing
Stakeholders

type: Finance
date: 02/12/21

How well do you know your supply chain?

How well do you know your supply chain?

Ethical supply chains and procurement are becoming a strategic priority for more businesses.

ESG
Supply chains

type: Finance
date: 09/09/21

The keys to building a more resilient business

The keys to building a more resilient business

Looking at current and emerging risks, one thing is clear: Organisations must be resilient. More than ever, resilience is crucial to…

Supply chains

type: Finance
date: 09/09/21

The state of New Zealand's co-operative economy

The state of New Zealand's co-operative economy

Cooperative Business NZ has released The New Zealand Co-operative Economy report.

ESG
Innovation

type: Finance
date: 18/06/21

NZ needs to act now to ensure resilient supply chains

NZ needs to act now to ensure resilient supply chains

Resilient supply chains rank fourth in the top 10 priorities for industry leaders in the KPMG Agribusiness Agenda report for 2021.

Supply chains
Trade

type: Finance
date: 09/04/21

President Biden’s Made in America Tax Plan

President Biden’s Made in America Tax Plan

President Biden's wide-ranging set of corporate tax measures have made headlines around the world this week.

Trade

type: Finance
date: 06/11/20

Negative interest rates?

Negative interest rates?

Unthinkable 12 months ago, the possibility of negative interest rates is now very real. What does that mean for corporate treasury…

Reporting

type: Finance
date: 02/11/20

Ko wai a TAHITO

Ko wai a TAHITO

Chartered Member Temuera Hall has co-founded a unique investment fund based on Māori values.

Māori governance
Reporting

type: Finance
date: 28/09/20

Reset, not return

Reset, not return

Let’s choose not to go back but to emerge from COVID-19 smarter, faster, and better in both our businesses and our communities. Read…

type: Finance
date: 28/08/20

Cannabis and trade opportunities

Cannabis and trade opportunities

US director Maryscott “Scotty” Greenwood talks with The Institute of Directors NZ about the North American experience of cannabis…

Trade

type: Finance
date: 30/07/20

Game-changer proposal for how information is presented in financial reports

Game-changer proposal for how information is presented in financial reports

To achieve better transparency in financial reporting the International Accounting Standards Board (IASB) is proposing changes to the…

type: Finance
date: 20/07/20

Kiwis for Kiwis – Tourism’s new focus

Kiwis for Kiwis – Tourism’s new focus

New Zealand’s tourism sector is still thinking global but acting local as it resets from the initial impact of COVID-19.

type: Finance
date: 05/06/20

Pulse check shows lift in director confidence

Pulse check shows lift in director confidence

The IoD carried out an online poll in early April 2019 with four questions about governing through COVID-19.

Director duties

type: Finance
date: 15/05/20

Implications of COVID-19 on financial reporting

Implications of COVID-19 on financial reporting

Highlights and key takeaways from the 8 May webcast: Implications of COVID-19 on financial reporting with Darby Healey KPMG.

type: Finance
date: 15/05/20

Budget 2020 - KPMG perspective

Budget 2020 - KPMG perspective

A virus knows no borders, only hosts - insights from our national sponsor KPMG