Financial disclosure

Financial transparency
Portfolio holdings disclosure


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.

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.
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...

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...

Administration of financial disclosure requirements under the Commonwealth Electoral Act

The objective of this audit was to examine the effectiveness of the Australian Electoral Commission’s management of financial disclosures required under Part XX of the Commonwealth Electoral Act 1918, including the extent to which the AEC is achieving accurate and complete financial disclosures.

Military Ltd: the company financing human rights abuses in Myanmar

In this report, Amnesty International provides new information exposing the link between Myanma Economic Holdings Public Company Ltd (MEHL) and military units that are implicated in crimes under international law and other serious human rights violations.
Fact sheet

Fact Check: Ged Kearney says aged care operators do not have to account for how they spend their taxpayer funding. Is she correct?

Labor's Shadow Assistant Minister for Aged Care, Ged Kearney, claimed aged care operators did not have to account for how they spend taxpayer funding. Referring to the “whole aged care sector", she said $20 billion was handed over without proper accountability or transparency, and that...

Report of the Inquiry into the City of Perth

This final report of the Inquiry into the City of Perth outlines a litany of dysfunction, poor governance, factionalism and fertile ground for greed, incompetence and mismanagement. The recommendations that apply to the local government sector are broadly supported by the West Australian government.

The 2019 Australian aid transparency audit

This report covers the 2019 Australian Aid Transparency Audit, run by the Development Policy Centre. The centre regularly audits Australian Aid Program transparency – previous audits were run in 2013 and 2016.

Corruption perceptions index 2019

The index offers an annual snapshot of the relative degree of corruption by ranking countries and territories from all over the globe. In 2012, Transparency International revised the methodology used to construct the index to allow for comparison of scores from one year to the...

Financial reporting guide: an overview of the New Zealand financial reporting framework

This guide has been developed to help organisations apply the New Zealand financial reporting framework, as well as assisting with the interpretation and implementation of new accounting standards applicable to certain organisations.
Audio interview

Corruption risks rise when politicians turn lobbyist: Transparency International

Former politicians and political advisers who become lobbyists for the corporate sector should be subject to strict "cooling off" periods, warns the anti-corruption watchdog Transparency International.

Combatting corruption in mining approvals: assessing the risks in 18 resource-rich countries

Transparent and accountable mining can contribute to sustainable development. Thisbegins with corruption-free approvals – the very first link in the mining value chainwhen decisions are made about whether, where, and under what circumstances topermit mining, including who is awarded licences or contracts.

Non-profit organisations and terrorism financing: regional risk assessment 2017

This regional risk assessment was coordinated by AUSTRAC, Bank Negara Malaysia and Indonesia’s financial intelligence unit Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK). It examines terrorism financing (TF) risks facing non-profit organisations (NPOs) in Australia, New Zealand and South-East Asian countries.

Rise and rise of non-GAAP disclosure

This monograph provides a detailed summary of how Australian firms report their financial performance. While applicable standards within Generally Accepted Accounting principles (GAAP) have increasingly restricted the ability to exclude certain components from the calculation of periodic income, we observe a consistent growth in the...
Journal article

The Panama Papers and foreign trusts: what should be done?

Addresses the issue of foreign trusts in New Zealand in light of the Apr 2016 revelation by the International Consortium of Investigative Journalists (ICIJ) and the German newspaper Süddeutsche Zeitung of documents, taken from the Panamanian law firm Mossack Fonseca and now referred to as...
Working paper

Testing the effect of portfolio holdings disclosure in an environment absent of mandatory disclosure

An effective portfolio disclosure regime must balance both its costs and benefits across the entire financial services industry. This study examines a number of disclosure regimes with respect to accuracy and susceptibility to copycat behaviour in an environment absent of mandatory disclosure. We find that...
Journal article

The importance of Project Governance Framework in project procurement planning

This paper highlights the importance of implementing project governance framework (PGF) to ensure that the decision makers are answerable and accountable to the stakeholders, and the decision making is transparent to avoid any ethical issues arising.