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Financial disclosure

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Portfolio holdings disclosure
Financial transparency
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Financial disclosure
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Report

Corruption perceptions index 2021


The index offers an annual snapshot of the relative degree of corruption by ranking countries and territories from all over the globe. Two years into the devastating COVID-19 pandemic, this year’s Corruption Perceptions Index (CPI) reveals that corruption levels have stagnated worldwide.
Report

Climate disclosures: lessons from global trends for Aotearoa New Zealand


The purpose of this report is to consider emerging global best practice for standards on climate risk disclosure regimes and how they might be adopted into the incoming mandatory regime in New Zealand.
Briefing paper

Impact of the pandemic on the 2020 financial health of 37 Australian universities


This paper provides a snapshot benchmark as to the financial health of Australian universities at the end of 2020. This will enable greater insight to be gained into the on-going effectiveness of university strategies to deal with the impact of the pandemic when future annual reports are available.
Report

How has financial reporting been affected by COVID-19?


This report analyses the effect that COVIID-19 had on NZX50 companies reporting from July to December 2020.
Briefing paper

Shining light on political finance for the next federal election


Recently-released data from the Australian Electoral Commission (AEC) for the 2019/20 financial year reveals that a large amount of political parties’ declared income over the period is of unexplained origin. In order to enhance accountability and transparency and promote public trust in the lead-up to Election 2021, the causes of this integrity crisis must be...