Project lead: Dr Riri Ellis Ngati Raukawa, Ngai Te Rangi, Ngati Tahu The University of Waikato | Te Whare Wānanga o Waikato
Sustainability disclosures are central to the ongoing global debate about accountability in sustainable business practices. However, their voluntary and unregulated nature, along with inconsistent definitions, standardised titles, formats and contents, complicate their interpretation, raising concerns about the reliability and comparability of the disclosures, particularly in Aotearoa New Zealand, where there are significant corporate governance concerns over ESG (Environmental, Social, and Governance) reporting and climate-related financial disclosures.
Limited existing literature highlights a holistic approach of Mātauranga Māori to support sustainability. Business practices in this context should align with the spirit of sustainable development: ‘Manaaki Whenua, Manaaki Tangata, Haere whakamua.’