Supporting smarter international alignment in climate reporting
Chapter Zero NZ urges phased, principles-based alignment that supports Trans-Tasman coherence and protects local relevance.
It is important that entities present financial information that is understandable and meaningful to investors and other stakeholders. This is fundamental to good governance and underpins trust and confidence in business.
The IoD generally supports the updating of the FMA guidance on disclosing non-GAAP financial information to help entities that present this information ensure it is helpful and not misleading.