A statement of investment policy and objectives (SIPO) is a document that sets out the investment governance and management framework, philosophy, strategies and objectives of a Managed Investment Scheme (MIS) and its investment funds or portfolios.

Under the Financial Markets Conduct Act 2013, all Managers must ensure there is a SIPO for each MIS they manage. Forest Enterprises SIPOs are publicly available from the Disclose Register on the Companies Office website, www.companiesoffice.govt.nz/disclose.