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Corporate governance codes compared: 2025

22 December 2025

We have updated our governance code comparison table for recent NZX Governance Code amendments effective from 31 January 2025.

The comparison describes the NZX Corporate Governance Code (2025), the ASX Corporate Governance Principles and Recommendations (2019), the Financial Markets Authority Corporate Governance in New Zealand: Principles and Guidelines (2018) handbook, the New Zealand Corporate Governance Forum Guidelines (2015), and the Institute of Directors’ Code of Practice for Directors (2014).

We also discussed Governance Code comparisons in our Sound Counsel podcast series on Corporate Governance. Our latest Sound Counsel on the 2025 Trends and Insights publication is available here.

 

View our governance code comparison table

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