Transparency Score Methodology
How we measure iwi public disclosure
Important: What This Score Measures
This score measures DATA AVAILABILITY ONLY — what information is publicly accessible about an iwi organisation.
This score does NOT rate:
- Governance quality or effectiveness
- Cultural practices or tikanga
- Organisational performance or outcomes
- Value delivered to iwi members
- Leadership capability or integrity
A low transparency score may simply mean the iwi chooses not to publish detailed information publicly — which is a legitimate choice. Many iwi communicate directly with their members through hui and other channels rather than public reports.
Why Measure Public Disclosure?
Post-settlement governance entities (PSGEs) manage significant assets on behalf of their iwi members. While accountability to members is paramount, public transparency can:
- Help potential business partners understand an organisation
- Support academic and policy research on Maori economic development
- Enable comparison with similar organisations for benchmarking
- Demonstrate good governance practices to the wider community
We acknowledge that many iwi appropriately prioritise direct communication with their uri (members) over public reporting.
Scoring Overview
The transparency score is calculated on a 100-point scale across two equally-weighted categories:
Data Availability (50 points)
Points awarded based on whether key information is publicly accessible.
Annual Report Available
15 ptsA publicly accessible annual report is available online or has been obtained
Financial Statements
15 ptsFinancial data (revenue, assets, equity) is publicly disclosed
Governance Information
10 ptsExecutive team and/or trustee information is publicly available
Website
5 ptsOrganisation maintains a public website
Historical Reports
5 ptsThree or more years of financial data is available
Disclosure Quality (50 points)
Points awarded based on the depth of information disclosed in reports.
Salary Bands
10 ptsEmployee salary band information is disclosed in annual reports
Trustee/Director Fees
10 ptsGovernance fees paid to trustees or directors are disclosed
Executive Details
10 ptsExecutive team members and/or their compensation are disclosed
Revenue Breakdown
10 ptsRevenue is broken down by source (commercial, distributions, grants, etc.)
Asset Breakdown
10 ptsAssets are categorised (property, investments, fisheries, etc.)
Grade Scale
Limitations & Considerations
Data Collection
Scores are based on publicly available information as of our last assessment. We may not have located all publicly available reports, particularly for smaller iwi or those with limited online presence.
Binary Scoring
Each metric is scored as either present (full points) or absent (zero points). We do not currently grade the quality or comprehensiveness of individual disclosures.
Structural Differences
Iwi organisations vary significantly in structure. Some operate primarily through charitable trusts (which have their own reporting requirements), while others use commercial holding companies. This methodology does not adjust for these structural differences.
Version 1.0
This methodology is version 1.0 and may be refined based on feedback from iwi organisations, researchers, and other stakeholders. We welcome input on how to improve our approach.
Data Sources
Transparency scores are calculated using data from:
- Publicly available annual reports from iwi websites
- Charities Register filings (for iwi charitable trusts)
- Companies Office records (for commercial subsidiaries)
- Treaty settlement documentation
Feedback Welcome
We are committed to developing a fair and useful methodology. If you represent an iwi organisation and believe your transparency score does not accurately reflect your public disclosures, or if you have suggestions for improving this methodology, please contact us.
methodology@iwidata.co.nz