Discussion papers

These publications present research findings to drive discussion and dialogue about the issues facing Aotearoa New Zealand.

Discussion Paper 2024/02 – Royal Commission of Inquiry into COVID-19 Lessons Learned

Discussion Paper 2024/02 – Royal Commission of Inquiry into COVID-19 Lessons Learned

To be published after the Royal Commission report is released

Discussion Paper 2021/04

Discussion Paper 2021/04 – An Accounting Dilemma: Does a commitment to purchase offshore carbon credits create a requirement to disclose that obligation in the financial statements of the New Zealand Government?

November 2021

Download (draft) (PDF, 3 MB)

This paper is superseded by Discussion Paper 2024/01 – Risks hiding in plain sight: Does a commitment under the Paris Agreement to purchase offshore carbon credits create a requirement to report that commitment in the financial statements of the New Zealand Government?