This guide outlines the design, evolution, and current state of the New Zealand Emissions Trading Scheme as of March 2026. It covers sectoral coverage, unit supply, price controls, free allocation, forestry, and emissions trends, including recent legislative changes to agricultural obligations and the 2050 biogenic methane target.

Motu Research is an independent New Zealand economics and public policy research institute that produces evidence-based research on climate change, emissions trading, wellbeing, housing, productivity, labour markets and human rights. Through publications, data analysis and policy engagement, Motu helps decision-makers, researchers and finance professionals understand key environmental, social and economic challenges.

New Zealand's Financial Markets Authority guidance on sustainability-related disclosure for financial product issuers. Covers fair dealing obligations under the Financial Markets Conduct Act 2013, addressing greenwashing and greenhushing risks, with practical guidance on clear claims, substantiation, consistent messaging and third-party management.

Guidance explains applying the Australian sustainable finance taxonomy to use-of-proceeds debt, outlining classification, allocation, and disclosure requirements. It details technical screening criteria, Do No Significant Harm and social safeguards, and supports consistent, transparent identification of climate-aligned investments for issuers and investors.

Analyses ANREV and GRESB data to assess ESG influence on Asia-Pacific real estate fund returns. Finds higher governance and overall ESG scores correlate with stronger performance, though statistical significance is limited; fund size, specialisation and leverage remain primary return drivers.

Provides a framework for linking climate goals to executive remuneration in Australia, emphasising alignment with credible transition strategies, measurable and sector-specific metrics, appropriate weighting, and transparent disclosure. Highlights growing adoption, implementation challenges, and guiding principles to improve investor engagement and incentive effectiveness.

This annual research series examines public attitudes, expectations and behaviours relating to ethical, responsible and impact investing in New Zealand. It tracks how consumers engage with investment choices, transparency, fund practices and adviser interactions, providing a consistent evidence base to monitor evolving demand over time.

This series presents APRA’s Climate Risk Self-Assessment Surveys, which review how APRA-regulated entities approach governance, risk management, metrics, targets and disclosure of climate-related financial risks. It provides a consistent, periodic view of industry practices and alignment with prudential guidance over time.

The paper examines the legal and practical implications of nature owning company shares, drawing on New Zealand precedents for legal personhood. It outlines governance models, challenges, and potential impacts on corporate purpose, investment, and long-term decision-making.

Parry Field Lawyers is a New Zealand-based full-service commercial law firm providing legal advice on property, business, employment, disputes, immigration, trusts, and for-purpose sector matters. It supports charities, social enterprises, and impact organisations with governance and compliance resources, operating across multiple offices since 1948.

Bain & Company is a global management consulting firm advising clients on strategy, operations, marketing, organisation and transformation across industries. It helps businesses solve complex challenges and drive performance improvement. Bain serves corporate and public sector leaders with tailored consulting services, proprietary insights and research.

Mindful Money is a New Zealand–based charity promoting ethical investing and financial transparency. It provides independent research, fund comparison tools and investor advocacy to help people understand where their money is invested, supporting responsible investment, ESG integration and accountability across KiwiSaver and managed funds.

The report outlines a framework to guide discussion on improving Aotearoa New Zealand’s food system. It highlights current health, environmental, economic and community challenges and presents a Māori-informed approach to support sustainable, equitable and resilient food outcomes through shared values, collaboration and long-term system stewardship.

The report outlines a Te Ao Māori–led framework for Aotearoa New Zealand’s food system, highlighting environmental regeneration, equitable food access, cultural values, health outcomes and economic resilience. It presents tensions within the current system and proposes collaborative actions to guide a sustainable, inclusive and nationally aligned approach to producing, distributing and consuming kai.

The report outlines eight priority actions to strengthen Aotearoa New Zealand’s food system. It emphasises shared values, collaboration, equitable access to nutritious kai, sustainable production, improved school food provision, updated dietary guidance, ocean and land regeneration, and an informed national conversation on biotechnology.

Aotearoa New Zealand’s maritime sector faces rising decarbonisation pressures. The report outlines emissions-reduction pathways, alternative fuel options, green corridor opportunities, and economic risks of inaction. It recommends coordinated planning, trans-Tasman collaboration, and enabling regulation to maintain trade competitiveness and support a lower-emissions shipping system.