Information Papers

Reporting on Performance

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 […]

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Integrated Reporting

101 on the Integrated Report

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? […]


International Framework

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 […]


King IV Report on Corporate Governance

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 […]

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The new era of King IV

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.

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The rise of Integrated Thinking

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 […]

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KPMG Survey of Business Reporting

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 […]