Integrated Reporting : Lessons from the South African Experience

One of the more significant recent governance trends is the global shift to integrated reporting. This article offers historical background and practical guidance for company directors and executives as they approach this relatively new way of communicating with stakeholders. The authors draw on insights and experience gained in advising some of South Africa's top companies on integrated reporting as these companies respond to the King Code of Governance Principles for South Africa 2009 (King III) and the listing requirement of the Johannesburg stock exchange (that all companies issue an 'integrated report' for financial years starting on or after March 1, 2010 or explain why they are not doing so).

Bibliographic Details

Main Authors:	Hanks, Jonathon, Gardiner, Louise
Language:	English
Published:	World Bank, Washington, DC 2012-01
Subjects:	ACCOUNT, ACCOUNTANTS, ACCOUNTING, ACCOUNTING FIRM, AUDITING, BALANCE SHEET, BOARDS OF DIRECTORS, BUSINESS ACTIVITIES, BUSINESS ENVIRONMENT, BUSINESS INNOVATION, BUSINESS MODEL, BUSINESS MODELS, BUSINESS STRATEGY, BUSINESSES, CAPACITY-BUILDING, CHIEF FINANCIAL OFFICER, COLLECTIVE, COMMODITIES, COMMODITY, COMPANY, CONNECTIVITY, COPYRIGHT, CORPORATE AFFAIRS, CORPORATE EXECUTIVES, CORPORATE GOVERNANCE REFORM, CORPORATE LAWYERS, CORPORATE TRANSPARENCY, CORPORATION, CORPORATIONS, FINANCIAL PERFORMANCE, FINANCIAL REPORT, FINANCIAL REPORTING, FINANCIAL REPORTING STANDARDS, FINANCIAL REPORTS, FINANCIAL STATEMENTS, FINANCIAL YEARS, GENERAL PUBLIC, GLOBAL CORPORATE GOVERNANCE, GLOBAL ECONOMY, GLOBAL STANDARD, GOOD PRACTICE, GOVERNANCE PRINCIPLES, GOVERNMENT EMPLOYEES, GRAPHICS, HUMAN RESOURCE, INCORPORATED, INNOVATION, INTANGIBLE ASSETS, INVESTOR RELATIONS, LICENSES, LOCAL COMPANIES, MANAGEMENT SYSTEM, MANAGEMENT SYSTEMS, MATERIAL, PRIVATE SECTOR, QUERIES, RELIABILITY, REPORTING, REPORTING SYSTEMS, RESULT, RESULTS, SECURITIES, SOCIAL ISSUES, SOCIETY, STAKEHOLDER, STAKEHOLDERS, STOCK EXCHANGE, SUBSIDIARY, TELECOMMUNICATIONS, TELECOMMUNICATIONS COMPANY, TELEPHONE, TRADITIONAL COMPANY, USER, USERS, USES,
Online Access:	http://documents.worldbank.org/curated/en/2012/01/15797553/integrated-reporting-lessons-south-african-experience https://hdl.handle.net/10986/11052
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