NZX is reviewing its ESG Guidance Note in conjunction with its Corporate Governance Code review. The proposed amendments are intended to ensure that the Guidance Note conforms with the proposed changes to regulatory guidance in relation to ESG reporting as a result of the Code review. A copy of the consultation paper and exposure draft of the proposed amendments to the Guidance Note are available here:

• Consultation Paper
• Exposure Draft of the NZX ESG Guidance Note

The Institute of Internal Auditors submission is available here.