The GRI and ISSB are working towards a seamless, global and comprehensive sustainability reporting system. The two global standard-setters are working to ‘identify and align common disclosures’ and ‘explain how their complementary disclosures can be […]
By Sheralee Morland, Convenor of the IRC of SA’s IR Practitioners Forum and the CEO of Joshero (Pty) Ltd. A single sustainability report or separate reports for different sustainability topics? How do you layer disclosures […]
The IRC’s latest FAQ covers the link between the integrated report and the King V Report on Corporate Governance for South Africa, released in October 2025.
The IRC’s latest Information Paper looks at how to achieve a concise integrated report with eight practical considerations for organisations. The Paper completes the trilogy comprising A Global Comprehensive Corporate Reporting System (2023) and Integrated Reporting and using a Layering […]
The Independent Regulatory Board for Auditors (IRBA) in South Africa has adopted the new International Standard on Sustainability Standard (ISSA) 5000 General Requirements for Sustainability Assurance Engagements. The International Auditing and Assurance Standards Board (IAASB) […]
The updated and simplified version of the European Sustainability Reporting Standards was released on 3 December 2025 by EFRAG. The suite of standards is still in draft form. The final version is expected in the […]
The King V Code of Corporate Governance was released on 31 October 2025 and, like its predecessor, it firmly entrenches the integrated report and integrated thinking. Principle 4: The governing body ensures that external reports […]
Congrats to overall winner Nedbank, and all the other winners in their sectors: Exxaro Resources, Redefine Properties, Attacq, Industrial Development Corporation SOC and SAICA. Full results here.
Congrats to all the companies making it onto the Excellent list and in the Top 10, and well done to the winning reports from Nedbank, followed by Redefine Properties and Vodacom. For the full results […]
The King VTM Code on Corporate Governance for South Africa 2025 was released by the Institute of Directors in South Africa (IoDSA) on 31 October. It simplifies King IV and includes updates for sustainability reporting, technology […]
Alexforbes and CIPIC released the results of their national survey in South Africa in July 2025. The survey covers the appetite for reporting as well as the frameworks and standards currently used. The King IV […]
On 26 June 2025, I was asked to speak on a webinar panel hosted by Tangelo and the Investor Relations Society of South Africa. It was an interesting topic: Regulatory landscape – What’s changing in […]
Know anyone who just loves to read a long integrated report? A report where it’s hard to see what matters and what’s really important because there is so much detailed information. Achieving a concise integrated […]
This IRC Information Paper offers practical considerations in applying a layering approach to sustainability reporting set in the context of the organisation’s governance, integrated thinking, and its integrated report. The Paper complements our previous Paper on The corporate reporting suite: […]
A lot of everything around the world it seems, but on the corporate reporting side… The International Sustainability Standards Board (ISSB) is expected to release exposure draft standards or guidance for two key projects they’ve […]
The JSE has kept its voluntary sustainability guidance as is after a review last year. The guidance was first issued in June 2022. The guidance covers general sustainability and specific guidance on climate change.
The long-awaited International Sustainability Standard on Assurance (ISSA) 5000 General Requirements for Sustainability Assurance Engagements has been released. The standard from the International Auditing and Assurance Standards Board (IAASB) is the global standard for sustainability assurance and […]
The ISSB has released educational guidance to help companies with ‘the fundamental task of identifying and disclosing material information about sustainability-related risks and opportunities that could reasonably be expected to affect their cash flows, their […]
Absa was named as overall winner. The category winners include Exxaro Resources, Redefine Properties, Attacq, IDC, City of Cape Town and GEMS.
By Leigh Roberts. Over the past two years, the IRC has released two inter-related Information Papers. The Papers have been well received locally and internationally. In 2023, A global comprehensive corporate reporting system came out […]
Our new Information Paper offers practical considerations in applying a layering approach to sustainability reporting set in the context of the organisation’s governance, integrated thinking, and integrated report.
Integrated Reporting and Layering Sustainability Disclosures Join the Integrated Reporting Committee (IRC) of South Africa IRC Annual Conference 2024 live webcast on Wednesday 30 October 2024, 9:00 – 15:15pm CAT.
Winners of the EY Excellence in IR Awards 2024: Nedbank, Redefine Properties and Absa.
Interested in knowing more about the ISSB S1 and S2 Sustainability Standards? This link is a recording of the webinar held on 1 August 2024 hosted by the JSE and SAICA.
Double materiality, impact materiality, financial materiality … If you’re wondering what the terms mean take a look at our new FAQ – Explaining Materiality in Corporate Reporting. The FAQ outlines the terms and where they […]
By Leigh Roberts After the last few years of high change, what’s in store for corporate and integrated reporting (IR) in 2024? Of great directional relevance are the feedback results of the International Sustainability Standards […]
Congrats to Exxaro Resources, Nedbank, Redefine Properties, Pan African Resources, Sea Harvest, GEMS, DBSA and SAICA for winning their categories in the CGISA/ JSE Integrated Reporting Awards 2023. View the full list of winners and […]
This information Paper from the IRC, A Global Comprehensive Corporate Reporting System, sets out some approaches to structuring your corporate reporting suite, centring on the integrated report and integrated information and considering sustainability reporting.
Wondering how the new sustainability standards can fit into your corporate reporting suite? The IRC’s latest Information Paper puts the standards in the context of the board’s role in reporting, the existing sustainability standards, and […]
The International Sustainability Standards Board (ISSB) has released its first two IFRS Sustainability Disclosure Standards, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. The Standards are being positioned as a ‘global baseline’ to which a […]
Congratulations to Nedbank for winning the EY Excellence in IR Awards 2023; Redefine Properties and Kumba Iron Ore took the second and third spots.To access the results click here.
By Leigh Roberts, CEO of the IRC of SA 2023 will bring more changes for corporate reporting. The tumult of the past few years has seen the rise of international sustainability reporting standards and the […]
Congratulations to Nedbank for winning the CGISA/ JSE Integrated Reporting Awards 2022. View the full list of winners in all categories, listed and unlisted companies and the judges’ report.
South Africa’s Second Code for Responsible Investing in South Africa, 2022 (CRISA 2) was released in September 2022. It builds on the first CRISA Code (2011) and contains five voluntary principles for stewardship and responsible […]
Congrats to Nedbank for winning the EY Excellence in IR Awards 2022, followed by Redefine Properties and Netcare taking the third spot. For the Awards brochure click here.
On 1 August 2022 the IFRS Foundation announced the completion of the consolidation of the Value Reporting Foundation (VRF) into the IFRS Foundation. The VRF’s Integrated Reporting Framework provides connectivity between financial statements and sustainability-related financial […]
The IFRS Foundation, on 25 May 2022, released a statement articulating the future path for integrated reporting. It offers clarity following the Value Reporting Foundation’s consolidation on 30 June 2022. The International <IR> Framework becomes […]
By Leigh Roberts CA(SA) Things are moving quickly in international corporate reporting … and there’s more change afoot. On 31 March 2022, the International Sustainability Standards Board (ISSB) released its first two IFRS Sustainability Disclosure […]
The IFRS Foundation and the GRI signed an MoU to align capital market (IFRS Foundation) and multi-stakeholder standards (GRI) to create an interconnected approach for sustainability disclosures. The compatibility should ease the reporting burden on […]
The US Securities and Exchange Commission (SEC) is updating, after a public consultation period, for amendments on the enhancement and standardization of climate-related disclosure for investors. The proposed rule changes will require climate-related disclosures in registration and […]
This Update, released on 14 March 2022, addresses some of the recent international developments in corporate reporting. It sets out the IRC’s technical focus for 2022, which includes comment submissions and developing practical FAQs to […]
In June 2022 the JSE released two guidance papers setting out sustainability and climate disclosure guidance for listed companies. The papers serve as guidance and are not a part of the Listings Requirements. To access […]
The ISO 37 000 Standard guides governing bodies to report, in an integrated manner, on its governance and the organization’s performance, generation of value (creation, erosion, and preservation), resource stewardship, financial resources, and other matters. Input […]
Congrats to Redefine Properties for winning the EY Excellence in IR Awards 2021, followed by Nedbank in second place, and Kumba Iron Ore ranked third. For the Awards brochure click here.
The JSE has released guidelines for sustainability and climate disclosure. While intended primarily to assist JSE-listed companies, the guidance will also be of value to institutional investors and the different entities that they invest in […]
Embedding and checking …. The VRF has launched a Prototype of key principles of integrated thinking, and are designed to be embedded into an organisation’s business model and applied across key activities overseen by the Board […]
The presentations for the 2021 Annual Conference on Integrated Reporting sessions can be found at the links below: The future of corporate reporting Professor Mervyn King, Chair of the IRC and Chair emeritus of the […]
The revised version of the Integrated Reporting Framework (the International <IR> Framework) was released on 19 January 2021. This version supersedes the original Framework of 2013.. Note that the International <IR> Framework is today more commonly […]
The IFRS Foundation’s Technical Readiness Working Group (TRWG) released three documents of import on 3 November 2021. The General Requirements for Disclosure of Sustainability-related Financial Information Prototype, Climate-related Disclosures Prototype and its Supplement: Technical Protocols. […]
By Leigh Roberts The Value Reporting Foundation (VRF) was formed in July 2021 through the merger of the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB). On 3 November 2021 it […]
The International Sustainability Standards Board (ISSB) has been formally announced. The ISSB will be formed by the consolidation of the Value Reporting Foundation (VRF – the merged IIRC and SASB) and the CDSB into the […]
Webcast To view the webcast, please click here. Download the presentations To download the presentations slides, please click here. IRC Annual Conference 2021 – Programme 9:00 – 9:05 Welcome Leigh Roberts, CEO of the […]
The Value Reporting Foundation has released Transition to integrated reporting: A Guide to getting started Its aimed at helping new preparers develop a transition plan to integrated reporting.
The content areas and six capitals of the integrated report offer a useful structure for holistic internal reporting and driving integrated thinking. See the Integrated Reporting Committee (IRC) of South Africa’s latest Information Paper Aligning Internal […]
The octopus model, also known as the umbrella approach, explains how an organisation’s different reports can fit together.
The Paper has been updated for the changes in the revised <IR> Framework. The Disclosure of Governance Information in the Integrated Report (Updated): An Information Paper includes a new section, with examples, of the processes […]
Take a look at this if you want to see the changes in the updated 2021 version from the original 2013 version. The new content has been highlighted and the deletions are noted in comment […]
By Leigh Roberts CA(SA) There’s a lot going on in the international corporate reporting arena; leaving many bewildered, bemused, and, for some, a tad irritated to see the main players jostle to get their agendas […]
The International Accounting Standards Board (IASB) in May 2021 released an Exposure Draft on Management Commentary to update its original voluntary Practice Statement released in 2010. The IASB is currently in the process of considering […]
The International Organization of Securities Commission (IOSCO) sets out its vision and expectations for the IFRS Foundation’s work on a global baseline for sustainability standards. IOSCO also released an interesting new report on issuers’ sustainability-related […]
The new Value Reporting Foundation focuses on offering three resources tools: integrated thinking, the <IR> Framework and the SASB standards. The full media release on this development can be found here.
IFRS governance changes to see in the new ISSB To establish the new International Sustainability Standards Board (ISSB), the IFRS Foundation has to amend its constitution. The proposed changes are in an exposure draft open […]
IFRS Trustees respond The IFRS Foundation has released a Feedback Statement, which is a summary of the comments received on its Consultation Paper on Sustainability Reporting issued in September 2020. The Statement includes the Trustees’ […]
Over the ten years of integrated reporting in South Africa, I have been asked many times as to what makes a ‘quality integrated report’. It is, for sure, the mindful adherence to the 19 requirements […]
Reshaping the corporate reporting system Over the past few years… Since 2019 there has been a concerted effort to achieve a global comprehensive corporate reporting system that brings in sustainability reporting. A big part of […]
The IAASB has released its Guidance on Extended External Reporting (EER) assurance (which covers integrated reporting). It culminates a project that started in October 2017. To view the guidance click here
The joint thought leadership paper released in February 2021 explains the status quo, the difference between reasonable and limited assurance, and sets out the way forward in an easy-read format. To view the document click […]
For a quick look at the new content (highlighted in yellow) and the deletions (in comment boxes). International <IR> Framework (2021) with marked up changes.
By Bronwyn Forsyth, IRC team member and independent consultant In a volatile operating environment, issues seem to rise to the surface. There’s no place to hide. Our current context has certainly catalyzed broadscale rethinking of […]
The IRC has updated the Starter’s Guide initially published in 2014, to provide organisations with practical suggestions on preparing an integrated report. It is aligned with the King IV Report on Corporate Governance for South Africa, 2016 […]
The six focus areas of a meaningful and concise integrated report are highighted in the IRC’s 2021 Information Paper – Delivering a meaningful and concise integrated report
The Reporting on Enterprise Value paper shows how existing sustainability guidelines and the recommendations of the TFCD can be used to achieve global standards for sustainability-related financial disclosure. You can download the paper here. […]
The IRC hosted a webinar on 20 January 2021 to launch of the International <IR> Framework (2021) in South Africa. Webcast To view the webcast, please click here. Presentations You can download the presentations below: The […]
The IIRC has announced its intention to merge with the US-based Sustainability Accounting Standards Board (SASB). The move exemplifies the fast pace of change in the international corporate reporting arena. For the November 2020 media […]
The presentations for the 2020 Annual Conference on Integrated Reporting sessions can be found at the links below: Session 3 – Integrated risk management: A six capitals perspective Itumeleng Lebepe Berenice Francis Session 4 – Update on […]
Sasol was named as overall winner. Other category winners include Kumba Iron Ore, Netcare, Royal Bafokeng Platinum, Sun International, Sea Harvest Group and the Institute of Directors in South Africa. To view the winners list […]
The IRC hosted the annual Conference 2020 – Integrated Thinking in Action – on 26 November 2020. The webcast and presentations are available below. Webcast To view the webcast, please click here. Download the presentations To […]
Winners of the EY Excellence in IR Awards 2020: Nedbank, Kumba Iron Ore, Redefine Properties. Read the full list of winners and the survey analysis – Report: EY Excellence in Integrated reporting 2020 Report Media release: Excellence […]
By Michael Bray Professor of Practice (Integrated Reporting) – Deakin University, director of the International Integrated Reporting Council, former partner – KPMG Australia. Integrated reporting assurance is emerging: its place in the pathway to the audit […]
The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. Together, this coalition shares the view that communication about value creation should be the […]
The Integrated Reporting Committee (IRC) of South Africa has developed this Information Paper (Paper) to assist organizations with their disclosure of the information required in terms of the Outlook Content Element of the Framework. The […]
Information Paper: Achieving Balance in the Integrated Report The Integrated Reporting Committee (IRC) of South Africa has released its latest technical paper, Achieving Balance in the Integrated Report: An Information Paper. The Paper discusses the role […]
Information Paper: Disclosure of Governance Information in the Integrated Report The Integrated Reporting Committee (IRC) of South Africa has developed this Information Paper to assist organizations in the disclosure of information that shows how governance supports the organization’s […]
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 […]
Information Paper: Reporting on Outcomes The International <IR> Framework (Framework) was issued by the International Integrated Reporting Council (IIRC) in December 2013. It has been endorsed by the Integrated Reporting Committee (IRC) of South Africa as guidance […]
This FAQ outlines the TCFD recommendations and recommended disclosures and their relation to the integrated report FAQ TCFD May 2021 final
Where and how should the organization show the impacts of the pandemic and the uncertainties that lie ahead in its integrated report? Read the IRC’s latest FAQ FAQ – Reporting in a time of crisis […]
Corporate reporters will be happy about the commitment announced by the CDP, CSDP, GRI, SASB and the IIRC to work together to achieve comprehensive globally accepted corporate reporting. The move could prompt a broader rationalization […]
Double materiality, impact materiality, financial materiality … if you’re wondering what the terms mean take a look at our new FAQ – Explaining Materiality in Corporate Reporting. The FAQ outlines the terms and where they […]
By Yvette Lange Adjunct Professor, School of Accountancy, Wits University, and a member of the IRC Working Group 2020 has so far, been a global uphill battle against the coronavirus pandemic. The advice is clear: to […]
2020 is the year of change for the International <IR> Framework. The revision is a “modernization” rather than a wholesale revision and deals with targeted areas. The process kicked off in February with the release of […]
This publication prepared by the Centre for Critical Accounting and Auditing Research at the University of the Witwatersrand, outlines the benefits and drivers of better quality reporting. Impediments to high quality reporting are also covered. […]
The Good Governance Academy’s conference, May 2020, can be viewed on this link: https://www.youtube.com/channel/UCMVLUWNCeyVSQK0n9HiNrxA
By Leigh Roberts CEO of the IRC of SA After ten years the International <IR> Framework is being refreshed by the IIRC. Fear not, it’s not a wholesale revision, but rather a modernisation. And a […]
After 10 years the International Integrated Reporting Council (IIRC) will update the International <IR> Framework. It’s not a wholesale revision, but rather a “modernization”. The process kicked off in February 2020 with the release of […]
By Dr Nandita Mishra Associate Professor, Amity University Uttar Pradesh, India Over the past few years corporate reporting in India has evolved a lot. The main agenda was to change the conventional and complex reporting […]
This new report from the IIRC’s Integrated Thinking group introduces a new model for integrated thinking called ”the Spring model’.
The objective of the CSSA IR Awards, one of the longest-running awards for excellent reporting in Southern Africa, is to encourage innovation and excellence in integrated reporting. It is also extremely comprehensive comprising ten categories. […]
Nedbank was named as overall winner, with category and merit award winners over 10 categories announced in the 2019 Integrated Reporting Awards of the Chartered Secretaries of Southern Africa in collaboration with the JSE. For […]
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