The purpose of this paper is to give a deepening of the content of the King Code of Governance Principles for South Africa 2009 (IODSA, 2009), called King III, highlighting the new features compared to the previous Code, King II. The principles of “good governance” are also evaluated in consideration of mandatory drawing up of a new report, the integrated report. The research is focused on the analysis of annual integrated reports of mining listed companies on Johannesburg Stock Exchange (JSE), in order to evaluate the degree of compliance to King III and the disclosure on corporate governance
Fortuna, F., Doni, F. (2014). Corporate Governance Code in South Africa What’s New after the Adoption of the Integrated Report?. In International Academy of management and Business Conference Proceedings (pp.1-21). Silver Spring MD International Academy of Management and Business.
Corporate Governance Code in South Africa What’s New after the Adoption of the Integrated Report?
DONI, FEDERICA
2014
Abstract
The purpose of this paper is to give a deepening of the content of the King Code of Governance Principles for South Africa 2009 (IODSA, 2009), called King III, highlighting the new features compared to the previous Code, King II. The principles of “good governance” are also evaluated in consideration of mandatory drawing up of a new report, the integrated report. The research is focused on the analysis of annual integrated reports of mining listed companies on Johannesburg Stock Exchange (JSE), in order to evaluate the degree of compliance to King III and the disclosure on corporate governance
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