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Submission on Aotearoa New Zealand Climate Standards


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:

The Institute of Internal Auditors submission is available here.

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