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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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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recordtype	oai_dc
spelling	okr-10986-110522021-04-23T14:02:53Z Integrated Reporting : Lessons from the South African Experience Hanks, Jonathon Gardiner, Louise 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 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). 2012-08-13T14:00:02Z 2012-08-13T14:00:02Z 2012-01 http://documents.worldbank.org/curated/en/2012/01/15797553/integrated-reporting-lessons-south-african-experience http://hdl.handle.net/10986/11052 English Private Sector Opinion; No. 25 CC BY-NC-ND 3.0 IGO http://creativecommons.org/licenses/by-nc-nd/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Brief Publications & Research Africa South Africa
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	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
spellingShingle	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 Hanks, Jonathon Gardiner, Louise Integrated Reporting : Lessons from the South African Experience
geographic_facet	Africa South Africa
relation	Private Sector Opinion; No. 25
description	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).
format	Publications & Research :: Brief
author	Hanks, Jonathon Gardiner, Louise
author_facet	Hanks, Jonathon Gardiner, Louise
author_sort	Hanks, Jonathon
title	Integrated Reporting : Lessons from the South African Experience
title_short	Integrated Reporting : Lessons from the South African Experience
title_full	Integrated Reporting : Lessons from the South African Experience
title_fullStr	Integrated Reporting : Lessons from the South African Experience
title_full_unstemmed	Integrated Reporting : Lessons from the South African Experience
title_sort	integrated reporting : lessons from the south african experience
publisher	World Bank, Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2012/01/15797553/integrated-reporting-lessons-south-african-experience http://hdl.handle.net/10986/11052
_version_	1764415346488377344

Integrated Reporting : Lessons from the South African Experience

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