Integrated Reporting : Lessons from the South African Experience

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 comm...

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Bibliographic Details
Main Authors:	Hanks, Jonathon, Gardiner, Louise
Format:	Brief
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ACCOUNT ACCOUNTANTS ACCOUNTING ACCOUNTING FIRM AUDITING BALANCE SHEET BOARDS OF DIRECTORS BUSINESS ACTIVITIES BUSINESS ENVIRONMENT BUSINESS INNOVATION BUSINESS MODEL BUSINESS MODELS BUSINESS STRATEGY BUSINESSES CAPACITY-BUILDING CHIEF FINANCIAL OFFICER COLLECTIVE COMMODITIES COMMODITY COMPANY CONNECTIVITY COPYRIGHT CORPORATE AFFAIRS CORPORATE EXECUTIVES CORPORATE GOVERNANCE REFORM CORPORATE LAWYERS CORPORATE TRANSPARENCY CORPORATION CORPORATIONS FINANCIAL PERFORMANCE FINANCIAL REPORT FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENTS FINANCIAL YEARS GENERAL PUBLIC GLOBAL CORPORATE GOVERNANCE GLOBAL ECONOMY GLOBAL STANDARD GOOD PRACTICE GOVERNANCE PRINCIPLES GOVERNMENT EMPLOYEES GRAPHICS HUMAN RESOURCE INCORPORATED INNOVATION INTANGIBLE ASSETS INVESTOR RELATIONS LICENSES LOCAL COMPANIES MANAGEMENT SYSTEM MANAGEMENT SYSTEMS MATERIAL PRIVATE SECTOR QUERIES RELIABILITY REPORTING REPORTING SYSTEMS RESULT RESULTS SECURITIES SOCIAL ISSUES SOCIETY STAKEHOLDER STAKEHOLDERS STOCK EXCHANGE SUBSIDIARY TELECOMMUNICATIONS TELECOMMUNICATIONS COMPANY TELEPHONE TRADITIONAL COMPANY USER USERS USES
Online Access:	http://documents.worldbank.org/curated/en/2012/01/15797553/integrated-reporting-lessons-south-african-experience http://hdl.handle.net/10986/11052

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Summary:	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).

Integrated Reporting : Lessons from the South African Experience

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