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Integrated Reporting in South Africa

Eccles, Robert G. ; Serafeim, George ; Armbrester, Pippa

Reference: HBS-413038-E
Year: 1992
Number of pages: 24
Geographic Setting: South Africa
Publication Date: Sep 26, 2012
Fecha de edición: Nov 20, 2012
Source: HBSP (USA)
Type of Document: Case
Industry Setting: Stock exchanges;Regulation

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Description

This case presents a 20-year history of the evolution of corporate governance and corporate reporting in South Africa starting in 1992 with a focus on the three King codes of corporate governance (King I in 1994, King II in 2000, and King III in 2009). From a reporting perspective these reforms culminated in the "apply to explain why not" mandate for integrated reporting by all companies listed on the Johannesburg Stock Exchange.

Keywords

Accounting Business history Change management Corporate governance Environmental sustainability Finance Performance management Sustainability