Extended External Reporting in New Zealand

Outputs as part of this ReportingNZ research series

We have undertaken two surveys in collaboration with the External Reporting Board (XRB) – Survey of the CFOs of significant New Zealand companies (The 2016 Deloitte Top 200 and NZX [main board] listed companies) and Extended External Reporting User Survey. The survey results will be published as booklets, Preparers’ Survey: Attitudes of the CFOs of significant companies towards Extended External Reporting and Users’ Survey: Attitudes of interested parties towards Extended External Reporting respectively.

You can read the survey questions by clicking on the images below.

Survey of the CFOs of significant New Zealand companies (The 2016 Deloitte Top 200 and NZX [main board] listed companies) 







Extended External Reporting User Survey 







Insights from the Extended External Reporting Surveys
This report explores the results of the Preparers’ Survey and the Users’ Survey and summarises the key insights gained through this process. Qualitative and quantitative data was analysed by the research team to draw out key insights.


Working paper 2017/05 – Tables: An analysis of the current external reporting practices of significant companies in New Zealand
This working paper will bring together our preliminary research to develop an understanding of New Zealand’s corporate reporting landscape at large and to review specific elements where there is misalignment between what is desired to meet the purpose of responsible corporate reporting in New Zealand and what the current practices are.


Report 17 – Building a Reporting Landscape Fit for Purpose
Report 17 will bring together the findings from our two surveys with what we can learn from national and international research. We aim to highlight key findings and make suggestions on how New Zealand might better use external reporting to drive foresight and strategy so that the country is better prepared for the future.


We undertook a similar survey in 2011, titled Integrated Annual Report Survey of New Zealand’s Top 200 Companies: Exploring Responses from Chief Financial Officers on Emerging Reporting Issues. You can read the 2011 survey here.