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Email Effective April 1, 2023, the New Zealand Exchange (NZX) has updated the NZX Corporate Governance Code (Code) and the NZX ESG Guidance Note (ESG Note). There are eight principles that underlie the Code: (1) ethical standards; (2) board composition and performance; (3) board committees; (4) reporting and disclosure; (5) remuneration; (6) risk management; (7) auditors; and (8) shareholder rights and relations. The Code uses a “comply or explain” approach, encouraging issuers to adopt the Code, but requiring them to explain why not if they choose not to. https://www.cadwalader.com/resources/articles/new-zealand-exchange-announces-changes-to-climateesg-related-governance-requirements