Publication: Integrated Reporting : Lessons from the South African Experience
Date
2012-01
ISSN
Published
2012-01
Author(s)
Hanks, Jonathon
Gardiner, Louise
Abstract
One of the more significant recent
governance trends is the global shift to integrated
reporting. This article offers historical background and
practical guidance for company directors and executives as
they approach this relatively new way of communicating with
stakeholders. The authors draw on insights and experience
gained in advising some of South Africa's top companies
on integrated reporting as these companies respond to the
King Code of Governance Principles for South Africa 2009
(King III) and the listing requirement of the Johannesburg
stock exchange (that all companies issue an 'integrated
report' for financial years starting on or after March
1, 2010 or explain why they are not doing so).
Citation
“Hanks, Jonathon; Gardiner, Louise. 2012. Integrated Reporting : Lessons from the South African Experience. Private Sector Opinion; No. 25. © World Bank, Washington, DC. http://openknowledge.worldbank.org/entities/publication/82d7b9fc-e025-5a90-aa9d-ab499e73b565 License: CC BY-NC-ND 3.0 IGO.”