Guidance

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 […]

Guidance

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 […]

Guidance

Materiality in Integrated Reporting

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 IIRC has […]