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King IV Report for Corporate Governance™

South Africa Current 2016

King IV incorporates local and international developments on the governance front. It has been decided not to reference any reporting standards, to make sure it is not perceived that integrated reporting is better than sustainability reporting. However, they have taken over some concepts from the IR framework.

Issuer name

Institute of directors Southern Africa

Issuer notes

IoDSA is a Non Profit Company that represents directors and professionals charged with corporate governance and governance.

More information

It is principles-based and outcomes-based rather than rules based, it assumes application of all principles, and requires entities to explain how the principles are applied – thus, apply and explain. There is a new emphasis on the roles and responsibilities of stakeholders. The Sector supplements explain how the King IV Code™ should be applied by certain organisations/sectors. There is supplements for SME’s, NPO’s, State-Owned Entities, Municipalities and Retirement Funds.

Reporting resources


Organizations covered by the instrument

All Companies

Target organization notes

applies to all business regardless of sector and size. whether they are listed companies, government departments or NGOs

Industry scope

All/none specified

Industry scope notes

King IV is accessible and fit for implementation across a variety of sectors

Disclosure venue

Integrated/sustainability report

ESG coverage - E (Environment)


ESG coverage- S (Social)


ESG coverage- G (Governance)





South Africa


Africa & Middle East

Date of publication


Issuer type

Industry bodies, business associations

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary


The geographical scope


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