The Integrated Reporting Committee of South Africa

This chapter examines integrated reporting (IR) from a South African perspective. A brief history is provided, followed by a discussion of the Integrated Reporting Committee of South Africa’s ten key considerations for a balanced report. The researchers drew on their existing knowledge of companies’ integrated reporting to provide good illustrative examples of the considerations. The examples show that, while many South African listed companies have reputable reporting, assurance of the integrated reports requires attention. Areas for future research include comparing trends in South Africa to those in other jurisdictions where IR has taken hold. This can include investigations on how different governance codes have contributed to variations in IR practice.