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:
Online Access:http://documents.worldbank.org/curated/en/2012/01/15797553/integrated-reporting-lessons-south-african-experience
http://hdl.handle.net/10986/11052
id okr-10986-11052
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
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