New Zealand – New Zealand Exchange (NZX)

ESG Guidance Note – 31 October 2025.

Covering:

1. Introduction …
2. What is ESG …
3. Why is ESG relevant to my company …
4. New Zealand Commitments …
5. What are the available frameworks in New Zealand …
6. What should be reported …
7. Climate-related disclosures …
8. How to approach reporting on ESG …
9. Reporting formats …
10. Communication with shareholders …

Further resources …