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).
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dig-okr-10986110522024-08-08T15:24:22Z Integrated Reporting : Lessons from the South African Experience Hanks, Jonathon Gardiner, Louise 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 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). 2012-08-13T14:00:02Z 2012-08-13T14:00:02Z 2012-01 http://documents.worldbank.org/curated/en/2012/01/15797553/integrated-reporting-lessons-south-african-experience https://hdl.handle.net/10986/11052 English Private Sector Opinion; No. 25 CC BY-NC-ND 3.0 IGO http://creativecommons.org/licenses/by-nc-nd/3.0/igo/ World Bank application/pdf text/plain World Bank, Washington, DC |
| institution |
Banco Mundial |
| collection |
DSpace |
| country |
Estados Unidos |
| countrycode |
US |
| component |
Bibliográfico |
| access |
En linea |
| databasecode |
dig-okr |
| tag |
biblioteca |
| region |
America del Norte |
| libraryname |
Biblioteca del Banco Mundial |
| language |
English |
| topic |
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 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 |
| spellingShingle |
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 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 Hanks, Jonathon Gardiner, Louise Integrated Reporting : Lessons from the South African Experience |
| description |
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). |
| topic_facet |
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 |
| author |
Hanks, Jonathon Gardiner, Louise |
| author_facet |
Hanks, Jonathon Gardiner, Louise |
| author_sort |
Hanks, Jonathon |
| title |
Integrated Reporting : Lessons from the South African Experience |
| title_short |
Integrated Reporting : Lessons from the South African Experience |
| title_full |
Integrated Reporting : Lessons from the South African Experience |
| title_fullStr |
Integrated Reporting : Lessons from the South African Experience |
| title_full_unstemmed |
Integrated Reporting : Lessons from the South African Experience |
| title_sort |
integrated reporting : lessons from the south african experience |
| publisher |
World Bank, Washington, DC |
| publishDate |
2012-01 |
| url |
http://documents.worldbank.org/curated/en/2012/01/15797553/integrated-reporting-lessons-south-african-experience https://hdl.handle.net/10986/11052 |
| work_keys_str_mv |
AT hanksjonathon integratedreportinglessonsfromthesouthafricanexperience AT gardinerlouise integratedreportinglessonsfromthesouthafricanexperience |
| _version_ |
1807157981757833216 |