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Corporate Governance in New Zealand
Principles and Guidelines
18 February 2004
Contents
Foreword
Terms
The Principles in ContextDeveloping the PrinciplesHow to Use This Document
Applying the Principles
Implementation of the Principles by Issuers
The Guidelines
The Governance Environment
Auditor Oversight
How to Report Against the PrinciplesAll EntitiesPrinciples for Corporate Governance
Listed Issuers
A Note to Shareholders and Other Users of Annual Reports
Principles and GuidelinesEthical StandardsAppendix - Report on Findings from the Consultation Process
Board Composition and Performance
Board Committees
Reporting and Disclosure
Remuneration
Risk Management
Auditors
Shareholder Relations
Stakeholder Interests
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