A new global survey finds the GRI is the most widely used sustainability disclosure standard, with GRI reporters accounting for 62% of global market capitalisation. The survey, The State of Sustainability Reporting: Global Trends in […]
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 […]
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 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 […]
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 […]
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.
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 […]
In May 2024, the EU’s EFRAG released EFRAG IG1 Materiality Assessment. It’s a really useful read explaining double materiality and how it can be implemented […]
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 […]
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.
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 […]
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 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.
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 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 […]
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 […]
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 […]
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 […]
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 […]
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
This new report from the IIRC’s Integrated Thinking group introduces a new model for integrated thinking called ”the Spring model’.
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 […]
Nedbank took top honours again, followed by Kumba Iron Ore and Redefine Properties in this 2019 survey of the top 100 JSE listed companies. The top 10 also inludes Sasol, Vodacom, Impala Platinum, Oceana Group, […]
A global survey gives top honours to the SA reports. The survey covered ten countries and was conducted by Professor Bob Eccles, Michael Krzus and Carlos Solano. The work of the IRC of SA is […]
The Business Roundtable, America’s most influential group of corporate leaders has released a statement on the purpose of a corporation which proposes that a company has a broader responsibility to society, which it can better […]
This paper from the <IR> Banking Network of the IIRC, March 2017, focuses on Innovation and R&D in the international banking sector. Read the paper “Innovation in banking – are we communicating the value created?”
The International Federation of Accountants (IFAC) released its Policy Position 8 in January 2017, Enhancing organizational reporting: Integrated Reporting key, setting out its strong support for integrated reporting.
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.
PwC’s 19th Annual Global CEO Survey reveals that embedding sustainability thinking is becoming a mainstream approach to business-as-usual. The survey also provides a roadmap and SA trends.
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 […]
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 […]
Vodacom was the overall winner. The category winners: Nedbank – Top 40 Liberty – Mid Cap ArcelorMittal SA – Small Cap York Timbers – AltX Transnet – Large State-owned Entity Sasria – Small State-owned Entity […]
Kumba Iron Ore, Oceana Group and Liberty Holdings took the honours in the EY Excellence in Integrated Reporting Awards 2016. Download the report here.
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