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.
Submission on Extended External Reporting Assurance
Extended External Reporting (EER) using a range of frameworks (eg Integrated Reporting) is gaining significant global traction and increasing take-up in New Zealand.
This take-up reflects the importance and value that more holistic reporting brings to organisations and to stakeholders. It also supports better governance and enhanced accountability.
We support the development of IAASB guidance that will help enable more consistent and appropriate application of ISAE 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information.
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