Resource centre
Sustainability reporting: Different formats
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…
King V and Reporting
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:…
Understanding the King V Code Draft: What It Means for Corporate Reporting
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…
How to achieve a concise integrated report
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…
What to watch for in 2025?
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…
A Double Act
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…
IRC Annual Conference 2024
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…
What’s in store for 2024?
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…
What’s in store for corporate reporting 2023
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…
Change at a pace
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)…
A basis for the new ISSB standards
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…
The VRF ….The great Houdini act
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…