Information Paper: Disclosure of Performance against Strategic Objectives The Integrated Reporting Committee (IRC) of South Africa has developed this Information Paper to assist organizations achieve better practice in disclosing performance against strategic objectives in the integrated report. The Paper highlights […]
Need to get up to speed on integrated reporting? This article will help explain the 101 of integrated reporting to you. The questions addressed in the article are as follows: Who should prepare an integrated report? […]
link to document
The Framework In March 2014, the IRC endorsed the International <IR> Framework, released by the International Integrated Reporting Council (IIRC) in December 2013, as guidance on good practice on how to prepare an integrated report. The […]
South African organisations should refer to the principles and recommended practices of the King IV Report on Corporate Governance for South Africa 2016 (King IV) released in November 2016 by the Institute of Directors in […]
South African institutional investors, and their service providers, should also be aware of CRISA, the Code for Responsible Investing in South Africa released by the IoDSA on 19 July 2011. The Code’s Principle 1, Recommended Practice […]
The King IV Report on Corporate Governance for South Africa 2016, released 1 November 2016, emphasises the integrated report and integrated thinking. The report can be obtained from the IoDSA website.
PwC’s 19th Annual Global CEO Survey reveals that embedding sustainability thinking is becoming a mainstream approach to business-as-usual. The survey also provides a roadmap and SA trends.
Two new global research surveys of global CEOs and C-suite execs highlight the need for integrated thinking in business. Read CIMA’s “Joining the Dots: Decision Making for a New Era” and PwC’s “Business Through a […]
The survey evaluates 270 annual reports from public companies in 16 countries. It looks at the quantitative and qualitative information in relation to the business model, strategy, performance and risk across 15 sectors. Read the survey […]