M.Com., Facultyof Commerce, Law and Management, University of the Witwatersrand, 2011 / Following the release of the King III report on Corporate Governance for South Africa in
March 2010, South African companies are expected to embrace the concept of integrated
reporting in which they are required to report on their strategies, corporate governance, risk
management processes, financial performance and sustainability. More importantly,
companies need to show how these components of integrated reporting are linked to one
another, so that stakeholders can make informed decisions about their current performance
as well as their ability to create and sustain value in the future. The purpose of this report by
is to determine whether the level of reporting by South African listed companies has
improved subsequent to the release of the King III report. The findings of this study reveal
improvements in this regard. However, there is still a need for further improvement in the
level of reporting by South African listed companies in order to achieve the objective of
integrated reporting.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:wits/oai:wiredspace.wits.ac.za:10539/12125 |
| Date | 16 October 2012 |
| Creators | Makiwane, Theophilus Senzosenkosi |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
| Format | application/pdf |
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