The principal objective of this study is to identify the principles and values of encryption in New Zealand with a view to informing future developments of encryption-related laws and policies. The overarching question is: What are the fundamental principles and values that apply to encryption? In order to answer this question, the study adopts an interdisciplinary approach that examines the technical, legal and social dimensions of encryption. With regard to the technical dimensions, this requires exploring the technical elements and aspects of encryption and how they can impact law and society. In relation to law, existing and proposed encryption law and policies in New Zealand and other jurisdictions are examined in terms of how they affect and are affected by encryption. On the social dimension, the perceptions, opinions and beliefs of three groups of stakeholders most concerned about encryption (i.e., the general public, businesses and government) are recognised and considered.