Foreword
Welcome to the March 2026 edition of Kundu & Lali, our South Pacific focused newsletter bringing together insights from across Papua New Guinea, Fiji and the broader Pacific.
This edition explores the shifting economic, regulatory and investment landscape facing organisations in the region. A central theme is Sustainability Value Creation, highlighting how ESG is evolving from a reporting exercise into a practical driver of resilience, efficiency and long‑term value particularly as Pacific businesses seek to quantify benefits and embed sustainability into decision‑making.
We also share regional perspectives on investment regulation, outlining what investors need to know when operating across PNG, Fiji, Solomon Islands and other Pacific economies, alongside updates on PNG’s monetary policy, foreign exchange conditions and business sentiment heading into 2026.
Rounding out this issue are key tax, regulatory and investment updates from across the Pacific, providing timely insights to support informed planning and strategic decision‑making.
We hope this edition offers practical guidance and valuable perspectives as organisations navigate the opportunities and challenges ahead.
An opportunity for sustainability value creation
Across Fiji and Papua New Guinea, ESG reporting is not yet mandatory for most organisations. While momentum is building through market and institutional initiatives, ESG disclosure in both countries remains largely voluntary, creating an opportunity for organisations in the Pacific to shape their ESG agenda proactively, rather than reactively.
Investment regulation across the Pacific: what investors need to know
Interest in Pacific markets continues to grow, driven by opportunities in resources, renewable energy, infrastructure, agribusiness and essential services. While each jurisdiction has its own investment framework, foreign investors across the Pacific face a common theme: access to opportunity is closely linked to regulatory engagement, local participation and alignment with national development priorities.
Other topics covered include:
KPMG Kundu & Lali newsletter series
Learn about key regulatory and geopolitical issues affecting the business entities in the South Pacific region.
