Governance

This statement is a snapshot view of Spark’s practices, processes and policies measured against the principles of the NZX Code.

This charter sets out the governance requirements for the Board Audit and Risk Management Committee including the roles and responsibilities, procedures, members’ powers and reference to applicable legislation.

This charter and the board committees’ charters and policies set out the governance requirements for the Spark New Zealand Board. These include the roles and responsibilities, procedures, members’ powers and reference to applicable legislation.

The Code of Ethics sets out the standards that apply to the Spark Board and what they expect from all Spark employees, including the Chief Executive.

Spark's Constitution sets out the company's rules and clearly defines the relationship between the company, shareholders, director and other officers of the company.

The Director Code of Ethics is the framework of the standards by which Directors of Spark New Zealand Limited and its subsidiaries (“Spark New Zealand”) are expected to conduct their professional lives.

The Disclosure Policy outlines how Spark aims to providing timely, orderly, consistent and credible information consistent with legal and regulatory requirements, to enable orderly behaviour in the market.

The Diversity and Inclusion Policy outlines how Spark aims to support diversity and inclusion as well as proactively recognising equality across the business in order to deliver enhanced customer experiences and business performance.

Spark is committed to caring for the environment and protecting it for future generations. This means doing the right thing in our business and working with others to lead positive environmental change.

The objective of the External Auditor Independence Policy is to ensure that audit independence is maintained, both in fact and appearance, such that Spark New Zealand’s external financial reporting is viewed as being highly reliable and credible.

Spark's Health and Safety commitment aims to ensure that everyone goes home safe and sound at the end of each working day.

This Human Resources and Compensation Charter sets out the governance requirements for the Spark New Zealand Human Resources and Compensation Committee including the roles and responsibilities, procedures, and members’ powers.

The Insider Trading Policy outlines how Spark complies with all legal and statutory requirements in order to ensure that no one in the possession of Inside Information trades in Spark New Zealand Securities.

The Managing Risk Policy outlines the framework the co-ordinates different areas to play their part in helping Spark people identify and manage strategic, operational and external challenges.

The Nominations and Corporate Governance Committee Charter sets out the governance requirements for the Spark New Zealand Nominations and Corporate Governance Committee including the roles and responsibilities, procedures, and members’ powers.

Spark is committed to upholding human rights – both within our own operations and throughout our supply chain.

Spark’s tax strategy follows the spirit of the law in addition to the pure interpretation of the law, it ensures Spark looks for commercial outcomes prior to considering tax outcomes and ensures Spark is clear and transparent with all the relevant tax authorities.

Spark will take a responsible and ethical approach to the design and operation of AI technologies. We will continue to monitor and evolve these Principles with the development of new tools and processes related to the use of AI technologies.

Spark is committed to caring for the environment and protecting it for future generations. This means doing the right thing in our business and working with others to lead positive environmental change.

Spark will support and respect internationally recognised human rights as laid out in the International Bill of Rights and the International Labour Organisation’s (ILO) Declaration on the Fundamental Principles and Rights at Work.

This report covers the emissions for FY23 (1/7/2022 to 30/06/2023) and the previous three financial years, FY20, FY21 and FY22.

This policy sets out the clear rules and processes for Spark New Zealand to follow as it seeks to engage on public policy, either directly or via lobbying services companies.

The policies below set out the processes that Spark New Zealand follows to remunerate its executive and non-executive directors.