South African organisations should refer to the principles and recommended practices of the King IV Report on Corporate Governance for South Africa 2016 (King IV) released in November 2016 by the Institute of Directors in Southern Africa (IoDSA).
The effective date of King IV is 1 April 2017.
The Report highlights the importance of integrated thinking, integrated reporting and value creation and uses the definitions contained in the International <IR> Framework.
You can access the online versions here:
- King IV
- The five sector supplements
