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[1] The report was conducted by the Ministry of Māori Development who in August 2019 set up a "Declaration Working Group" of four government officials and five non-state representatives.

The report was returned to the Māori Development Minister in December 2019, but was not released until the opposition were leaked a copy and made the document public in 2021.

At the time, the Clark government did not support the declaration because it did not consider it fit for New Zealand's constitutional arrangements, or the pattern of Treaty of Waitangi settlements.

[13][14][15][16][17] Prime Minister John Key said New Zealand's endorsement of a declaration on indigenous rights would not change "our fundamental laws or constitution".

In August 2019, the Declaration Working Group (DWG) was established by the Labour – New Zealand First government led by Jacinda Ardern.

The government never released the full report publicly but an unredacted version was leaked to the National Party which published it in April 2021.

[21] The report states that the purpose of the declaration is to provide a roadmap to achieve a "Vision 2040",[22] the year which marks the bicentenary of the signing of the Treaty of Waitangi.

New Zealand is described as being comparatively advanced globally in providing for the inclusion of Māori in terms of government and culture, however the report claims that there is still work to be done.

"The context for the creation of a Declaration plan is the long-standing Māori assertion of the right to exercise rangatiratanga and protect our land and territories.

The report accentuates the idea that New Zealand has reached a state of maturity, and is now in the position to undertake the transition necessary to restructure governance to realise Māori authority.

In acknowledgement of this, the report has divided its roadmap aims into 5 distinct realization themes: Authority and Jurisprudence, Government and Crown Relations, Lands, Territories, and Resources, Culture, and Equity.

Local Government Minister Nanaia Mahuta began work on the implementation of a set of entities to transfer management of drinking water and wastewater.