Extended External Reporting in New Zealand

Outputs as part of the ReportingNZ research series

We have undertaken two surveys:

  • Survey of the CFOs of significant New Zealand companies (The 2016 Deloitte Top 200 and NZX [main board] listed companies) – Status: closed
  • Extended External Reporting User Survey – Status: closed

Both surveys are conducted in collaboration with the External Reporting Board (XRB).

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 current practice and what is desired to meet the purpose of responsible corporate reporting in New Zealand.

Survey booklets
The survey results will be published as booklets.

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 New Zealand is better prepared for the future. Report 17 will be published later in 2017 or early in 2018.

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.