Discussion in the emerging literature on corporate governance ranges from the effectiveness of codes of conduct to the role of the non-executive director and how to evaluate the performance of both individual directors and boards. An emphasis is placed on compliance issues in professional publications with strong comment on the failure of governance practice in highly publicised cases. There is an evolving literature on board architecture and strategic approaches to governance in the light of the new technologies and implications for intellectual property as a form of competitive advantage. This paper proposes a framework for the evaluation of the governance requirements of different types of organisation. In particular, it focuses on the different types of structure, including publicly listed companies, privately owned companies, state-owned enterprises, local government enterprises, cooperatives and charitable trusts. The model assists in the evaluation of the different governance requirements of each of these, based on their widely different definitions of required performance and the associated reporting of this. It also examines the different governance needs of each of these forms of organisation, as reflected in the differing cultures of the respective shareholders, owners or primary stakeholders and the semantics of the reporting requirements. As part of its development, the ideas relating to the framework were presented to meetings of directors of public and private-sector organisations in each of the principal New Zealand cities. Their responses are included to provide a context for the further evolution of the model.