Reporting

type: Resource
date: 09/06/21

Climate risk: Key resources for boards

Climate risk: Key resources for boards

Boards must respond to climate-related issues to ensure the sustainability of their organisations.

Climate change and nature governance
Reporting

type: Guide
date: 01/12/20

Audit quality – a director’s guide

Audit quality – a director’s guide

The FMA's 2020 guide sets out how directors can contribute to an audit, as well as what they can expect from the FMA and auditors.

type: Submission
date: 06/03/25

Capital markets reform submission supports reassessment of liability provisions

Capital markets reform submission supports reassessment of liability provisions

A significant aspect of these reforms centred on the climate-related disclosures (CRD) regime, with a focus on director liability.

type: Submission
date: 11/06/25

Supporting smarter international alignment in climate reporting

Supporting smarter international alignment in climate reporting

Chapter Zero NZ urges phased, principles-based alignment that supports Trans-Tasman coherence and protects local relevance.

type: Boardroom magazine
date: 29/09/23

Bringing shared value to reality

Bringing shared value to reality

Data can transcend numbers as boards navigate modern expectations for more high-performing, holistic and transparent organisations.

type: Submission
date: 21/10/26

IoD backs international alignment on climate reporting

IoD backs international alignment on climate reporting

The IoD supports a shift to international climate reporting standards, with a shorter transition and practical guidance for boards.

Climate change and nature governance
Regulation
Reporting

type: Board practices
date: 25/06/26

Six years above target, but only just

Six years above target, but only just

Women hold 50.2% of public sector board roles, down from 53.9% in 2023. Now directors need to look below the boardroom.

Diversity & inclusion
Public sector
Remuneration

type: Climate
date: 22/06/26

Two years to prepare: why directors should start AFI work now

Two years to prepare: why directors should start AFI work now

Quantified anticipated financial impacts disclosure starts in 2027/28 for most entities. Boards that begin now will be better prepared.

Reporting

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: Resource
date: 18/03/26

Climate Governance in Action: Chapter Zero NZ 2025

Climate Governance in Action: Chapter Zero NZ 2025

The Institute of Directors is pleased to present the fourth Chapter Zero New Zealand impact report for the year 2025.

Climate change and nature governance
Leadership
Reporting

type: Leadership
date: 13/02/26

Boardroom Premium

King Salmon directors fall in latest Boardroom Table rankings

King Salmon directors fall in latest Boardroom Table rankings

Mark Dewdney MInstD and Paul Munro drop after a shortened eight-month reporting period and sea farm pressures.

NZX
Reporting

type: Resource
date: 30/01/26

Principles for climate and nature governance

Principles for climate and nature governance

This guidance from the World Economic Forum (WEF) sets out the four fundamental principles for effective climate and nature governance.

Climate change and nature governance
Director duties
Reporting

type: Submission
date: 12/12/25

Financial markets reform: turning down the liability, turning up the signal

Financial markets reform: turning down the liability, turning up the signal

The IoD and Chapter Zero NZ endorse changes so listed boards rely on core duties and deliver more meaningful climate reporting.

Climate change and nature governance
Policy and legislation
Reporting