Working papers
Working papers record events and/or the current state of play on a specific issue of interest, usually to help shape or inform an existing project.
Please note that at the beginning of each year, the Institute sets out its work programme for the next 12 months. It is at this time we designate the numbers of each of our proposed working papers. As the year progresses the working paper numbers or titles may change as new topics take priority or topic titles are tightened. At the end of the year, we provide a status update (see notes below). For example, many working papers proposed in 2024 were not published. Many of these now form part of the 2025 work programme. This was due to the time and energy required to publish COVID Nation Dates (2nd edition). We apologise in advance for any confusion.
2025
Working Paper 2025/01 – Methodology for the 2024 Government Department Strategies Index
Part of the GDS series
April 2025
Download (PDF, 850 KB)
Working Paper 2025/02 – Analysis of Climate Change in Government Department Strategies as at 31 December 2024
Part of the GDS series
April 2025
Download (Final draft, PDF, 595 KB)
Working Paper 2025/04 – Mapping Climate-related Public Policy Instruments
Status: Work in progress
Working Paper 2025/05 – Reviewing Non-GAAP Financial Information in Annual Reports and Market Announcements of NZSX-listed Companies
2018, 2022, 2023 and 2024 Annual Reports
2023–2024 Market Announcements
Part of the NZSX-listed series
Status: Work in progress
Working Paper 2025/06 – Analysing Climate Statements Contained in 2023 and 2024 Annual Reports of NZSX-listed Companies
Part of the NZSX-listed series
Status: Work in progress
Working Paper 2025/07 – Analysing Carbon Offset Information Disclosed in 2021–2024 Annual Reports of NZSX-listed Companies
Part of the NZSX-listed series
Status: Work in progress
Working Paper 2025/08 – Analysing COVID-19 Wage Subsidy Information Disclosed in Annual Reports of NZSX-listed Companies
Part of the NZSX-listed series
Status: Work in progress
Working Paper 2025/09 – Exploring the Charitable Status of Big Businesses in New Zealand
Status: Work in progress
Working Paper 2025/10 – Analysing Tax, Market Capitalisation and Net Assets in 2018–2024 Annual Reports of NZSX-listed Companies
Part of the NZSX-listed series
Status: Work in progress
Working Paper 2025/11 – Illustrating What 1 Megatonne of Carbon Looks Like in a New Zealand Context
Status: Work in progress
Working Paper 2025/13 – The Language of When Things Go Wrong: Communicating in the midst of crises and emergencies
Status: Work in progress
Working Paper 2025/14 – An Examination of Aotearoa New Zealand’s Process of Emergency Escalation
Status: Work in progress
Working Paper 2025/15 – Review of New Zealand’s Long-term Insights briefings
Status: Work in progress
2024
Working Paper 2024/02 – Mapping Climate-Related Public Policy Instruments
Note: This working paper has been moved to 2025.
Working Paper 2024/03 – New Zealand's Climate Strategy Mapped as at December 2023
May 2024
Download (PDF, 213 KB)
Working Paper 2024/05 – Illustrating What 1 Megatonne of Carbon Looks Like in a New Zealand Context
Note: This working paper has been moved to 2025.
Working Paper 2024/06 – Reviewing Non-GAAP Financial Information in 2018, 2022 and 2023 Annual Reports and 2023 Market Announcements of NZSX-Listed Companies
Part of the NZSX-listed series.
Note: This working paper has been moved to 2025.
Working Paper 2024/07 – Collating Climate Statements Contained in 2023 Annual Reports of NZSX-Listed Companies
Part of the NZSX-listed series.
September 2024
Download (PDF, 30MB)
Working Paper 2024/08 – Methodology for the 2023 Government Department Strategies Index
Part of the GDS series.
December 2024
Download (PDF, 3 MB)
The 2023 GDS Index Handbook can be downloaded from the GDS Index page
Working Paper 2024/09 – Analysis of Climate Change in Government Department Strategies as at 31 December 2023
Part of the GDS series.
December 2024
Download (PDF, 675 KB)
The 2023 GDS Index Handbook can be downloaded from the GDS Index page
Working Paper 2024/10 – Lists of all Government Department Strategies Published Between 1 July 1994 and 31 December 2023
Part of the GDS series.
Note: For convenience, the proposed content of this paper has been incorporated into the 2023 GDS Handbook and the Working Paper 2024/08 – Methodology for the 2023 Government Department Strategies Index.
Working Paper 2024/11 – Illustration of the Government’s Financial Reporting System
Supports Discussion Paper 2024/01
October 2024
Download (PDF, 173KB)
Working Paper 2024/12 – List of Climate-related Cabinet Papers Dated Between 2001–2024
Supports Discussion Paper 2024/01
Note: This working paper has been moved to 2025.
Working Paper 2024/13 – Analysing Carbon Offset Information Disclosed in 2021, 2022 and 2023 Annual Reports of NZSX-Listed Companies
Part of the NZX-listed series.
Note: This working paper has been moved to 2025.
2023
Working Paper 2023/03 – Appearances of the Treaty/te Tiriti in New Zealand Legislation
July 2023
Download (PDF, 705 KB)
Working Paper 2023/04 – Analysing TCFD Information Disclosed in 2017–2022 Annual Reports of NZSX-Listed Companies
Part of the NZSX-listed series.
April 2024
Download (PDF, 29 MB)
Working Paper 2023/05 – Analysing COVID-19 Wage Subsidy Information Disclosed in 2020–2022 Annual Reports of NZSX-Listed Companies
Part of the NZSX-listed series.
Note: This working paper has been moved to 2025.
2022
Working Paper 2022/15 – Reviewing Voluntary Reporting Frameworks Mentioned in 2018–2021 Annual Reports from NZSX-Listed Companies
Part of the NZSX-listed series.
October 2022
Download (PDF, 300 KB)
Working Paper 2022/14 – Reviewing TCFD Information in 2017–2021 Reports of NZSX-Listed Companies
Part of the NZSX-listed series.
September 2022
Download (PDF, 38 MB)
Working Paper 2022/13 – Analysis of COVID-19 Wage Subsidy in 2020 Annual Reports by NZSX-Listed Companies
Part of the NZSX-listed series.
Note: This working paper has been moved to 2025.
Working Paper 2022/12 – Analysis of NZSX-Listed Companies in Terms of Market Capitalisation and Net Assets in Their 2018-2021 Annual Reports
Part of the NZSX-listed series.
Note: This working paper has been moved to 2025.
Working Paper 2022/11 – Analysis of Non-IFRS Information in 2020 Annual Reports by NZSX-Listed Companies
Part of the NZSX-listed series.
Note: This working paper has been moved to 2025.
Working Paper 2022/10 – New Zealand King Salmon Key Documents 2012–2022
May 2022
Download (PDF, 29 MB)
Working Paper 2022/09
To be advised
Working Paper 2022/08 – Analysis of Poverty in Government Department Strategies as at 31 December 2021
Part of the GDS Index series.
November 2022
Download (PDF, 3 MB)
Working Paper 2022/07 – Analysis of Climate Change in Government Department Strategies as at 31 December 2021
Part of the GDS Index series.
November 2022
Download (PDF, 2 MB)
Working Paper 2022/06 – Strategy Maps: Copies of all strategy maps found in government department strategies in operation as at 31 December 2021
Part of the GDS Index series.
June 2022
Download (PDF, 15 MB)
Working Paper 2022/05 – Best Practice: Guidance for policy analysts preparing government department strategy documents
Part of the GDS Index series.
July 2022
Download (PDF, 34 MB)
Working Paper 2022/04 – Analysis of Government Department Strategies Between 1 July 1994 and 31 December 2021
Part of the GDS Index series.
December 2022
Download (PDF, 4 MB)
Working Paper 2022/03 – Scoring Tables Collating and Ranking Government Department Strategies in Operation as at 31 December 2021
Part of the GDS Index series.
July 2022
Download (PDF, 1 MB)
Working Paper 2022/02 – Complete Lists of Government Department Strategies Between 1 July 1994 and 31 December 2021
Part of the GDS Index series.
July 2022
Download (PDF, 730 KB)
Working Paper 2022/01 – Methodology for the 2021 Government Department Strategies Index
Part of the GDS Index series.
August 2022
Download (PDF, 3 MB)
2021
Working Paper 2021/15 – Looking For a Taxonomy for Aotearoa New Zealand’s Oceans
November 2021
Download (PDF, 1 MB)
Working Paper 2021/14 – The Role of Ocean Water Temperature in Climate Change Policy: A New Zealand King Salmon case study
November 2021
Download (PDF, 5.4 MB)
Background to Project OneOceanNZ and Project ClimateChangeNZ
Working Paper 2021/12 – Analysis of Non-IFRS Information in 2020 Annual Reports by NZSX-Listed Companies
Note: This working paper has been moved to 2024.
Working Paper 2021/10 – Analysis of Existing Scenarios in Aotearoa New Zealand
May 2022
Download (PDF, 2 MB)
Background to Project ForesightNZ and Project ClimateChangeNZ
Working Paper 2021/09 – Analysis of Climate Change Reporting in the Public and Private Sectors
December 2021
Download (PDF, 1.2 MB)
Background to Project ReportingNZ
Working Paper 2021/08 – Methodology for the 2021 Government Department Strategies Index Aotearoa New Zealand
Note: This working paper has been moved to 2022.
Working Paper 2021/07 – Scoping the Use of the Term ‘Climate Scenarios’ and Other Climate-Related Terms in Aotearoa New Zealand and International Literature.
May 2022
Download (PDF, 350 KB)
Appendix 1: Climate-scenario bibliography
Download (PDF, 540 KB)
Background to Project ClimateChangeNZ
Working Paper 2021/06 – Reviewing TCFD Information in 2017–2020 Annual Reports of NZSX-Listed Companies
June 2021
Download (PDF, 98 MB)
Background to Project ReportingNZ
Working Paper 2021/05 – Climate Change Glossary
Note: This working paper has been combined into Working Paper 2021/07 – Scoping the use of the term ‘climate scenarios’ and other climate-related terms in Aotearoa New Zealand and international literature.
Working Paper 2021/04 – Reviewing Voluntary Reporting Frameworks Mentioned in 2018–2020 Annual Reports
December 2021
Download (PDF, 40 MB)
Background to Project ReportingNZ
Working Paper 2021/03 – Analysis of Independent Bodies’ Responses to Climate Change
Note: This working paper has been combined into Working Paper 2021/01 – Timeline of climate change institutions and instruments since 1980 and Discussion Paper 2022/01 – Establishing reference climate scenarios for Aotearoa New Zealand.
Working Paper 2021/02b – Analysis of Poverty in Government Department Strategies as at 31 December 2020
Note: This working paper has been moved to 2022.
Working Paper 2021/02 – List of Government Department Strategies as at 31 December 2020
April 2021
Download (PDF, 15.9 MB)
Download (draft Excel of additions and deletions between 1 Jan 2019 and 31 Dec 2020, as at 1 Apr 2021)
Background to Project ClimateChangeNZ
Working Paper 2021/01 – Timeline of Climate-Related Policy (Institutions, Legislation, International Commitments, Instruments and Conference of Parties)
November 2021
Download (PDF, 1.4 MB)
Background to Project ClimateChangeNZ
2020
Working Paper 2020/12 – An Analysis of the Responses to the ‘Open Letter to District Health Boards (dated 25 March 2020)’
April 2021
Download (PDF, 5 MB)
Note: Early drafts were circulated from early December 2020 and the working paper was then recirculated to DHBs for final comment. This is the final.
Schedule of DHB correspondence between 28 April 2020 and 17 September 2020.
Download (PDF, 10 MB)
Excel of DHB stock data between April 2020 and 17 September 2020. This Excel is as at 19 March 2021.
Download (Excel, 9 MB)
Background to Project PandemicNZ
Working Paper 2020/09 – A Forestry-Centric Investigation of the New Zealand Emissions Trading Scheme
November 2020
Download (PDF, 590 KB)
Background to Project ClimateChangeNZ
Working Paper 2020/06 – Letter to the Minister on AgResearch’s Approval for GM Animals in Light of Pandemic Risk
July 2020
Download (PDF, 400 KB)
Background to Project PandemicNZ and Project PublicScienceNZ
Working Paper 2020/05 – Reviewing Voluntary Reporting Frameworks Mentioned in 2019 Annual Reports
June 2020
Download (PDF, 400 KB)
Background to Project ReportingNZ
Working Paper 2020/04 – Analysis of Climate Reporting in the Public and Private Sectors
June 2020
Download (PDF, 2 MB)
Background to Project ReportingNZ and Project ClimateChangeNZ
Working Paper 2020/03 – Reporting Requirements of Five Types of Entities
June 2020
Download (PDF, 877 KB)
Background to Project ReportingNZ
Working Paper 2020/02 – The Role of a Directors’ Report: An analysis of the Legislative Requirements of Selected Commonwealth Countries
May 2020
Download (PDF, 22 MB)
Background to Project ReportingNZ
Working Paper 2020/01 – Analysis of Options if P2/N95 Masks Are No Longer Available
April 2020
Download (PDF, 410 KB)
2019
2019/06 – Analysis of Climate Reporting in the Public and Private Sectors
September 2019
Download (PDF, 2.8 MB)
Background to Project ReportingNZ and Project ClimateChangeNZ
2019/05 – Reviewing Voluntary Reporting Frameworks Mentioned in 2017 and 2018 Annual Reports
September 2019
Download (PDF, 3 MB)
Background to Project ReportingNZ and Project ClimateChangeNZ
2018
2018/04 – Legislation Shaping the Reporting Framework: A compilation
September 2018
Download (PDF, 616 KB)
Background to Project ReportingNZ
2018/03 – Analysis of Climate Change Reporting in the Public and Private Sectors
July 2018
Download (PDF, 2 MB)
Background to Project ReportingNZ
2018/01 – NZSX-listed Company Tables
March 2018
Download (PDF, 3 MB)
Supporting Paper 2018/01 – Methodology for Working Paper 2018/01
Download (PDF, 3 MB)
Background to Project ReportingNZ
2017
2017/04 – Eight Existing Poverty Initiatives in NZ and the UK: A compilation
July 2017
Download (PDF, 2 MB)
Background to Project TacklingPovertyNZ
2017/03 – Key Graphs on Poverty in New Zealand: A compilation
July 2017
Download (PDF, 6 MB)
Background to Project TacklingPovertyNZ
2017/02 – Letter to the Minister on New Zealand King Salmon
May 2017
Download (PDF, 3 MB)
Excel sheet – Figures 1, 2 & 3
Excel sheet – Figures 4 & 5
Excel sheet – Figure 6
Excel sheet – Figure 8
Excel sheet – Figure 9
Excel sheet – Reconciliation of Table 41 from the PwC Economic Impact Assessment
Background to Project OneOceanNZ
2017/01 – TacklingPovertyNZ 2016 Tour: Methodology, results and observations
February 2017
Download (PDF, 13 MB)
Background to Project TacklingPovertyNZ
2016
2016/03 – History of Education in New Zealand
December 2016
Download (PDF, 575 KB)
Download references (PDF, 260 KB)
Background to Project TalentNZ
2016/02 – New Zealand King Salmon: A financial perspective
July 2016
Download (PDF, 4 MB)
Background to Project OneOceanNZ
2016/01 – History of Strategy Stewardship in the New Zealand Public Service 1980–2016
July 2016
Download (PDF, 734 KB)
Background to Project StrategyNZ
2015
2015/11 – Observations from the GDS Index 2015
October 2015
Download (PDF, 1 MB)
Background to Project StrategyNZ
2015/10 – Analysis of Government Department Strategies Between 1 July 1994 and 30 June 2015 – An overview
November 2015
Download (PDF, 3 MB)
Background to Project StrategyNZ
2015/09 – Profiles Scoring Government Department Strategies in Operation as at 30 June 2015
November 2015
Download (PDF, 3.2 MB)
Background to Project StrategyNZ
2015/08 – Tables Collating and Ranking Government Department Strategies in Operation as at 30 June 2015
November 2015
Download (PDF, 3.4 MB)
Background to Project StrategyNZ
2015/07 – List of Government Department Strategies Between 1 July 1994 and 30 June 2015
October 2015
Download (PDF, 1 MB)
Background to Project StrategyNZ
2015/06 – Profiles Scoring Government Department Strategies in Operation as at 30 June 2014
February 2015
Download (PDF, 3.3 MB)
Background to Project StrategyNZ
2015/05 – Tables Collating and Ranking Government Department Strategies in Operation as at 30 June 2014
February 2015
Download (PDF, 3.2 MB)
Background to Project StrategyNZ
2015/04 – Methodology for the Government Department Strategies Index New Zealand
February 2015
Download (PDF, 676 KB)
Background to Project StrategyNZ
2015/03 – Legal Instruments of New Zealand's Oceans Management
March 2015
Download (PDF, 269 KB)
Background to Project StrategyNZ
2015/01 – Ocean Management in New Zealand: Findings from a structured discussion
January 2015
Download (PDF, 571 KB)
Background to Project OneOceanNZ
2014
2014/02 – Analysis of Government Department Strategies Between 1 July 1994 and 30 June 2014 – An overview
December 2014
Download (PDF, 1.8 MB)
Background to Project StrategyNZ
2014/01 – List of Government Department Strategies Between 1 July 1994 and 30 June 2014
September 2014
Download (PDF, 1.7 MB)
Background to Project StrategyNZ
2013
2013/04 – Living the Good Life: Defining 'living standards'
2013
Download (PDF, 146 KB)
2012
2012/02 – International Data Management for Government
2012
Download (PDF, 543 KB)
Background to Project ReportingNZ
2011
2011/20 – Foresight in New Zealand
December 2011
Download (PDF, 3.69 MB)
Prepared for the International Conference on Strategic Foresight in National Government, held in Seoul on December 6–8, 2011.
2011/18 – New Zealand’s Crown Research Institutes: Legislation, Operation and Governance
February 2012
Download (PDF, 325 KB)
Background to Report 9 – Science Embraced: Government-funded science under the microscope
2011/16 – StrategyNZ: Mapping our Future Participant Feedback
July 2011
Download (PDF, 291 KB)
Background to Report 13 – StrategyNZ: Mapping our Future Strategy Maps
2011/13 – March 2011 Survey: What strategic uncertainties keep New Zealanders awake at night?
May 2011
Download (PDF, (PDF, 375 KB)
Background to Report 13 – StrategyNZ: Mapping our Future Strategy Maps
2010 and earlier
2009/05 – Exploring New Zealand and International Government-funded Science Goals
December 2009
Download (PDF, 172 KB)
Background to Report 9 – Science Embraced: Government-funded science under the microscope
2009/01 – Developing principles for Project 2058
March 2009
Download (PDF, 148 KB)
Background to Project 2058: Methodology – Version 3
