Public sector organisations
Many public sector organisations in South Africa issue an annual integrated report. Some of the large State-owned entities have been preparing integrated reports since 2010 on the King III Code’s recommendation to prepare an integrated report. Public sector organisations in South Africa follow the King Code voluntarily in the interests of good governance, rather than by any regulation under the Public Finance Management Act 1999. The Integrated Reporting Framework can be applied by public sector organisations.
Useful reference sources
National Treasury regulations
National Treasury has regulations which guide public sector entities on reporting and other matters.
PFMA
The Public Finance Management Act 1999 is the ruling legislation for public sector entities.
MFMA
The Municipal Finance Management Act is the ruling legislation for municipalities.
For some examples of integrated reports prepared by the public sector organisations of all sizes, see the winners of the CGISA IR Awards on the Awards page.
Publications
(Note that some of these documents are dated from the inception of integrated reporting in 2012/13)
Focusing on value creation in the public sector
This publication from the IIRC and CIPFA (Chartered Institute of Public Finance and Accountancy) looks at integrated thinking and integrated reporting in the public sector.
CIPFA website
The Chartered Institute of Public Finance and Accountancy website offers practical guidance on the implementation of the International <IR> Framework in the public sector.