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 from various sustainability standards, and what is the purpose of an online data book? These questions were posed at the… Read more »
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 issued by the organisation enable stakeholders to make informed assessments of how the organisation creates, preserves and erodes value within… Read more »
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 South African Corporate Reporting? My part was to cover the changes in the King V Code Draft and what they… Read more »
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 report has always been an art. A mindful art of thinking about what goes into the integrated report and what… Read more »
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 been working on since last year: biodiversity (nature) and human capital, possibly by the third quarter. And the ISSB will… Read more »
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 and in October 2024, Integrated reporting and using a layering approach to sustainability reporting was released. (Both Papers are available… Read more »
Integrated Reporting and Layering Sustainability Disclosures The Integrated Reporting Committee (IRC) of South Africa held its IRC Annual Conference 2024 on Wednesday 30 October 2024. International and local speakers shared the latest developments in integrated and sustainability reporting with practical insights and information. Webcast To view a webcast of the conference, please click here. Speaker profiles To… Read more »
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 Board’s (ISSB) Request for Information (RFI) Consultation on Agenda Priorities of May last year where they asked stakeholders for input… Read more »
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 falling away of some beloved reporting organisations in the midst of the industry consolidation. This year, we can expect the… Read more »
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 Standards Exposure Drafts – a general requirements draft standard and a climate draft standard. (The link to these is on… Read more »