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NZX gives notice of amendments to the NZX Corporate Governance Code (Code), NZX Listing Rules and NZX ESG Guidance Note. The amendments have been made following completion of the review of the Code and ESG Guidance Note.
As a result of amendments to the Code, NZX also gives notice of conformance amendments to the NZX Diversity Policies and Disclosure Guidance Note and NZX Governance Guidance Note.
These amendments will become effective on 1 April 2023 (noting the reporting timeframes for reporting against the Code, which are described below).
Reporting against the Code
Equity issuers must report against the Code in accordance with Rule 3.8.1(a). This obligation does not apply to debt only or fund only issuers.
In respect of financial years commencing on or after 1 April 2023, Issuers must report against the amended Code, dated 1 April 2023.
In respect of financial years commencing before 1 April 2023, Issuers must either continue to report against the previous version of the Code dated 17 June 2022, or elect to voluntarily report against the amended 1 April 2023 Code. Issuers should clarify which version of the Code they are reporting against.
Amendments
The amendments to the Code, Rules and Guidance Notes are available at the following link:
https://www.nzx.com/regulation/nzx-rules-guidance/upcoming-rules-guidance-chang
