Publications
Publications
- September 2012 (Revised November 2012)
- HBS Case Collection
Integrated Reporting in South Africa
By: Robert G. Eccles, George Serafeim and Pippa Armbrester
Abstract
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
Integrated Reporting; Sustainability Reporting; Stock Exchanges; South Africa; Corporate Reporting; Regulation; Nonfinancial Performance; History; Corporate Disclosure; Markets; Integrated Corporate Reporting; Performance; Corporate Governance; South Africa
Citation
Eccles, Robert G., George Serafeim, and Pippa Armbrester. "Integrated Reporting in South Africa." Harvard Business School Case 413-038, September 2012. (Revised November 2012.)
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