Latest Updates

Project update - Ngā pou o te kawa ora

November 2022

Our project to establish a voluntary, non-financial reporting framework from an Aotearoa New Zealand perspective, is gathering momentum.  
Phase one of this project is focused on understanding the specific reporting needs of Māori reporting entities to inform the development of the framework. A series of regional wānanga have been held so far in Auckland, Rotorua, Wellington and Napier - many thanks to the Te Arawa Lakes Trust who hosted the Rotorua wānanga. Further in-person wānanga and online ‘zui’ (zoom hui) are scheduled for Northland, Auckland, Nelson and Christchurch. 


Project Ngā pou o te kawa ora commences

September 2022

Ngā pou o te kawa ora refers to the pillars that are the principles of life and is a project that aims to establish a voluntary, non-financial reporting framework from an Aotearoa New Zealand perspective. 

Traditional financial reporting frameworks are limited in their ability to allow entities to demonstrate a wider understanding of their value and impact beyond monetary perspectives. Nor do they enable incorporation of uniquely Aotearoa New Zealand perspectives, to enable entities to tell stories of their value and impact, in ways that are distinctive and meaningful to them, and their stakeholders.

As the Independent Crown Entity responsible for setting external reporting standards, we want to respond to these issues through the development of non-financial reporting framework which is unique to Aotearoa New Zealand.

The XRB is leading this project and the initial focus will be spent exploring te ao Māori views and a mātauranga Māori approach. The initial phase will explore the specific reporting needs of Māori reporting entities, to enable the external reporting of the intergenerational and interconnected impact of the various activities undertaken. Ultimately, we aim for this framework to evolve and be sufficiently principles based for use by many, and to hold entities to account for uplifting the wellbeing of future generations in Aotearoa New Zealand. 

The framework will be developed through collaboration and input from a range of Māori and non-Māori reporting entities and stakeholders across Aotearoa New Zealand. We aim to develop the framework for initial testing by mid-2023. A dedicated webpage is currently in development however in the meantime if you would like to find out more, please email