Governance
Integrity in every decision
Strong governance shapes strong futures. Discover how collaboration and transparency are driving progress on sustainability, ethics, and business resilience.
Collaborating for change
Creating a sustainable future takes collective effort. Deloitte New Zealand works to accelerate progress through key industry organisations on the issues that matter most.
In FY25, Deloitte welcomed the Sustainable Business Council (SBC) as co-host of The Collaborative Advantage – a forum we’ve convened for the past five years, where sustainability, procurement and compliance leaders share practical approaches to complex challenges. Alongside our existing knowledge partner Walk Free, we delivered a masterclass series on addressing modern slavery, helping organisations strengthen human rights protections across their supply chains.
We are proud members of SBC’s CEO-led Climate Leaders Coalition, supporting shared progress on emissions reduction through an updated Statement of Ambition. This collective commitment brings together business leaders across Aotearoa to drive measurable climate action and accountability.
Deloitte also continues to support the Aotearoa Circle, contributing to initiatives that advance environmental and economic resilience. This year, we helped shape the Future Fit Shipping report, which outlines pathways for a trans-Tasman green shipping corridor and the adoption of alternative fuels – key to maritime decarbonisation.
These partnerships accelerate solutions to climate and human rights challenges that no single organisation can solve alone. Together, we’re turning shared ambition into real-world impact.
Driving sustainable procurement
Procurement is one of the ways we turn values into action – shaping how we operate, who we partner with, and the impact we create across Aotearoa and beyond. In FY25, we deepened our commitment to sustainable procurement, embedding environmental and social considerations into decisions across buildings, technology, travel and events.
We’re investing in low-impact infrastructure, including our new Tauranga office – selected for its 6-star Green Star rating, and working with All Heart NZ to rehome unused furniture, reducing waste and supporting local communities. Our real estate portfolio has been assessed to establish a baseline for tracking energy, water and waste performance.
Sustainable technology remains a priority. Our IT team refurbishes and redistributes equipment internally, and works with providers to manage e-waste responsibly – helping reduce our footprint while extending the life of valuable resources.
Another key area we’re focused on for reducing waste and emissions is our events. At our FY25 Graduate Induction for example, we eliminated single-use plastics, offered a climate-friendly menu, and encouraged public transport through free AT Hop cards – reflecting our shared goals with strategic vendors.
We also delivered training on modern slavery and human rights risks, strengthening awareness across our teams.
We have nearly 550 vendors in our supplier base and continue our risk-based due diligence efforts through the procurement lifecycle. Nearly 90% of our spend is with 50 suppliers, more than 60% of these are New Zealand companies. We will continue to leverage our procurement choices and supplier partnerships to help build a more resilient, inclusive and responsible future.
Developing Asia Pacific public policy
Effective governance, driven by proactive public policy, is the cornerstone of societal well-being and economic momentum.
Our Deloitte Asia Pacific Public Policy Centre, led by Deloitte New Zealand Partner Aloysius Teh, is focused on the critical issues and challenges facing Asia Pacific nations, addressing regional growth, socio-economic stability and prosperity.
Aloysius brings a wealth of knowledge from New Zealand’s Government and Public Sector. He works with his public policy team based in Australia, India and China, together with public policy leaders from each Deloitte AP firm.
“For our Asia Pacific region to thrive and realise its ambition, we need to work together on tackling the most pressing issues on the ground,” he says.
“We want to use our voice in the market to have conversations with governments, policy-makers, businesses and communities to achieve, share, and collectively address the challenges we all face.”
An example is addressing the policy levers to accelerate the transition to net-zero carbon emissions. Accelerating Net-Zero is a Point of View report developed with our AP Sustainability leaders and team. The report discusses the imperatives and key policy opportunities to address transition, what Asia Pacific will gain by reaching net-zero, and what it could lose by delayed action.
As a responsible business, Deloitte’s public policy efforts are outwardly focused on policymakers, business and societies, aiming to provide perspectives and actionable insights on complex issues from AI sovereignty to advocating policy opportunities and practices to achieve better access to health and education.
The Asia Pacific Public Policy Centre’s work is essential for facilitating and enabling crucial conversations to advance the economic goals, prosperity and wellbeing of our region.
Charting progress in advanced aviation
Since 2019, Aotearoa New Zealand’s space and advanced aviation sector has increased by 53%, outpacing the global sector’s growth in the same period.
With the right building blocks in place, New Zealand can unlock innovation, economic growth, scientific advancement, and global leadership in the sector, meeting the government’s ambition to double the size of New Zealand’s space and advanced aviation sectors by 2030.
To inform future government initiatives that would support sector development and to measure the impact of those initiatives, the Ministry of Business Innovation and Employment (MBIE) engaged Deloitte Access Economics and Space Trailblazer to perform an economic analysis of the New Zealand space and advanced aviation sectors.
The recently published New Zealand Space and Advanced Aviation Strategy report sets out a clear plan to achieve these goals, highlighting the sectors rapid growth, its contribution to employment, GDP and the opportunity for Aotearoa to lead in space and aviation innovation.
The impact of AI on banking
Artificial Intelligence (AI) is already shaping the world we live in, and its use in the banking and capital markets (B&CM) sector isn’t new. But the arrival of Generative AI marks a new era – expanding the potential use cases and placing powerful tools directly in the hands of the workforce.
AI innovations offer transformative capabilities at a fraction of the traditional cost. They are poised to create a paradigm shift in B&CM, enabling banks to scale their services and respond to growing demand more efficiently. Rather than relying solely on increasing headcount, AI allows teams to automate routine tasks and unlock deeper insights – freeing up people to focus on higher-value mahi. This reflects our belief that technology should empower people, not replace them.
Deloitte’s report, Changing the game: the impact of artificial intelligence on the banking and capital markets sector, explores the opportunities of this new era. By embracing innovation with Kotahitanga, keeping people at the centre, we’re helping shape a more prosperous and inclusive financial sector for Aotearoa.
Scaling sustainable commuting
Two years after Fringe Benefit Tax exemptions for commuting were introduced, many employers are still figuring out how to apply them at scale. The policy offers a way to support low-carbon travel without extra cost but turning that potential into something practical has been a challenge.
Extraordinary Pay saw the opportunity and built a solution: a public transport payment card funded through salary sacrifice. It gives employees a way to use pre-tax income for commuting, while keeping things simple for employers.
Deloitte collaborated with Extraordinary Pay to help navigate the tax complexities and secure an Inland Revenue Product Ruling confirming the card fits within the exemption. Our tax team helped test the model, clarify the rules, and ensure it could be rolled out with confidence.
This is a clear example of how policy can be activated to deliver real-world benefits. By helping clients turn legislation into action, we’re supporting solutions that make sustainable choices easier and more accessible.
To stay up to date tax developments, subscribe to our Deloitte Tax Alerts.
2Degrees productivity report
Aotearoa New Zealand’s economy faces significant challenges, from our ageing workforce population and lower global participation to stagnating productivity growth.
While the first two drivers are out of our direct control, collectively, we can have a meaningful impact on productivity growth.
New Zealand has often lagged behind its OECD counterparts in adopting innovations and tech to boost productivity. But, in today's rapidly evolving global landscape, the capacity to absorb and integrate technological innovations can rapidly transform an economy from a low-wage, low-productivity framework to a high-wage, high-productivity economy.
A new report commissioned by 2degrees and prepared by Deloitte Access Economics suggests it is time the country embraces an innovative mindset and accelerates the adoption of existing technologies to catch up and remain competitive.
Innovation in the insurance industry
This is a pivotal moment for the insurance market in Australia and New Zealand.
To thrive, the industry must embrace innovation as a disciplined approach with measurable targets, a supportive culture, and a collective mandate from all stakeholders. Inaction risks the industry falling behind its global counterparts.
In the State of Innovation in the Insurance Industry report, Deloitte shares insights on the importance of bridging traditions and tech, as well as research which pinpoints the trends and challenges faced by the insurance ecosystem.
The evolving role of the CFO
The role of the Chief Financial Officer is evolving fast. From AI and automation to ESG and digital readiness, finance leaders are setting new priorities and taking on broader responsibilities.
The 2025 Asia Pacific CFO Survey highlights how CFOs across the region, including in New Zealand, are shifting focus from cost control to driving growth, resilience and transformation. It reflects a growing need for leadership in navigating climate risk, regulatory change and digital disruption.
In response, Deloitte New Zealand’s Sustainability & Climate team developed the Asia Pacific Mandatory Sustainability Reporting Series, alongside a set of executive-level workshops tailored for CFOs. These sessions offer practical guidance on climate-related reporting, governance and strategy, helping finance leaders prepare for mandatory disclosures and embed sustainability into core decision-making.
By turning insight into action, we support finance leaders to simplify compliance, strengthen leadership and contribute to shared impact across business, community and climate.
Supporting system-wide progress in digital health
Across Aotearoa’s health ecosystem, Deloitte people contribute to governance and advisory roles that help shape spaces where collaboration, innovation and equity are prioritised.
Kate Reid, Public Health Lead and Partner in our Technology, Strategy and Transformation team has served for 10 years as Director and Chair of the Digital Health Association, the peak industry body for digital health. The Association represents more than 210 organisations working to advance a more connected and people-centred health system.
During this time, the Association has helped drive national conversations around digital transformation, interoperability and the future of care. Its work continues to support the Pae Ora vision and the evolving needs of whānau across Aotearoa.
Kate’s involvement reflects the broader commitment of Deloitte’s people to engage meaningfully across the health sector, working alongside others to support clients and society.
CXO Vantage Programmes - Inspiring the next generation of executive leadership
Deloitte’s CXO Vantage programmes are designed to accelerate the development of current and aspiring C-suite executives and board members. Each programme is a curated experience that blends leadership insights, peer connection, and practical tools to help participants lead with confidence and impact.
Rooted in Deloitte’s deep expertise and delivered by experienced leaders, the programmes focus on building strategic capability, influence, and resilience, while fostering meaningful relationships across industries and sectors.
We offer four targeted Vantage programmes:
Why Vantage?
Our CXO Vantage programmes are more than leadership development, they’re a catalyst for transformation. Participants gain access to Deloitte’s market insights, build trusted relationships, and leave with a clear plan to lead with impact.