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.’
Drawing on our positionality as Kaupapa Maori /Pacific researchers, we explore Indigenous ontological and epistemological formations of sustainability to answer two key questions:
1) What constitutes the concept and practice of sustainability in the Aotearoa business context? and
2) How should the sustainability-related disclosures be structured, and how can they incorporate Mātauranga Māori principles?
Utilising Kaupapa Māori aligned with Māori research protocols, we engage with participants from relevant Māori business and consulting institutions. Specifically, we will investigate Indigenous worldviews incorporating environment, ethics and approaches to sustainability as well as sustainability disclosures in the Aotearoa business landscape.
The proposed research is part of the Business School curriculum being developed at the University of Waikato and Chartered Accountants Australia and New Zealand (CAANZ). A key expected outcome is future business graduates, accountants and management consultants with skills to embed Mātauranga Māori principles in Aotearoa's business sustainability practices.
This initiative aims to cultivate graduates who will drive meaningful change in business sustainability policies, benefiting both businesses and the community in the short and long term in Aotearoa and the Pacific.