Some of our online services, including MyACC, will be down for maintenance over the Easter period. Please plan ahead. Learn more

Our ethical investment policy

It’s our duty to achieve the best possible mix of long-term return and risk on our investment funds. But it’s also our responsibility to invest lawfully and ethically.

ACC’s ethical investment policy is embedded in our investment decision-making and reflects local and international laws, global ethical norms, ACC's unique role in the health sector and investment community and the ACC Board’s view on ethical investing.

We know that ethical positions can be subjective and diverse. So, we avoid investing in activities that a substantial majority of New Zealanders would consider unethical, using New Zealand law as a measure of our nation’s collective principles. We also draw on international conventions such as the United Nations Global Compact and the Principles for Responsible Investment.

ACC’s Board owns and approves the ethical investment policy, delegating responsibility for its implementation and monitoring to the Board Investment Committee (BIC). 

Download | Ethical Investment Policy 

Global benchmarking

The United Nations-supported Principles for Responsible Investment  (PRI) offers an internationally accepted framework for how institutional investors incorporate environmental, social and governance (ESG) factors into their investment decisions.

The six core principles cover incorporation of ESG, active ownership, collaborating for change, disclosure, and transparency.

As PRI signatories we benchmark our sustainable investment practice through annual PRI assessments.

Download | ACC Public Transparency Report 2025

Crown Financial Institutions

ACC works closely with the other Crown Financial Institutions on all aspects of ethical investment.

In 2009, ACC joined the Guardians of New Zealand Superannuation and Annuitas to collaborate and share resources on ethical investing. In 2021, this was reinforced by the Crown Responsible Investment Framework (CRIF). The CRIF is currently focused on climate change.

Enduring Letter of Expectations to Crown Financial Institutions in relation to Responsible Investment

Exclusions

ACC avoids investing in entities that engage in activities that would be illegal in New Zealand, would be considered unethical by most New Zealanders, or exhibits corporate behaviour that ACC believes seriously breaches ethical/responsible investment standards. Our ACC exclusion list is kept under active review.

Direct Investment Exclusions List 31 December 2025

Government Exclusion List

Last published: 20 March 2026