Summary
While some part of this report provides background comment on the Institute’s process that led to the Securities Commission’s review of corporate governance it also provides general comment on the recent United States reporting failures, including the market and government responses to those failures, and the New Zealand government and non-government factors that make up New Zealand’s corporate governance environment. 11. Part V outlines the Institute’s preferred approach to promoting corporate governance in New Zealand. This option follows closely that outlined by the Institute’s working group on corporate reporting. The working group produced the report “Improving Corporate reporting: A Shared Responsibility” for the Minister of Commerce in May this year.
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