Latest News

Code for Responsible Investing in SA

South Africa’s Second Code for Responsible Investing in South Africa, 2022 (CRISA 2) was released in September 2022. It builds on the first CRISA Code (2011) and contains five voluntary principles for stewardship and responsible […]

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Climate change reporting changes in the US

The US Securities and Exchange Commission (SEC) is updating, after a public consultation period, for amendments on the enhancement and standardization of climate-related disclosure for investors. The proposed rule changes will require climate-related disclosures in registration and […]

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Update from the IRC

This Update, released on 14 March 2022, addresses some of the recent international developments in corporate reporting. It sets out the IRC’s technical focus for 2022, which includes comment submissions and developing practical FAQs to […]

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ISO 37000 – A call for comments on IR

The ISO 37 000 Standard guides governing bodies to report, in an integrated manner, on its governance and the organization’s performance, generation of value (creation, erosion, and preservation), resource stewardship, financial resources, and other matters. Input […]

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The JSE’s draft sustainability guidelines

The JSE has released guidelines for sustainability and climate disclosure. While intended primarily to assist JSE-listed companies, the guidance will also be of value to institutional investors and the different entities that they invest in […]

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Integrated Thinking principles

Embedding and checking …. The VRF has launched a Prototype of key principles of integrated thinking, and are designed to be embedded into an organisation’s business model and applied across key activities overseen by the Board […]

IR Resources

Aligning internal and external integrated reporting

The content areas and six capitals of the integrated report offer a useful structure for holistic internal reporting and driving integrated thinking. See the Integrated Reporting Committee (IRC) of South Africa’s latest Information Paper Aligning Internal […]

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Value Reporting Foundation

The IIRC has announced its intention to merge with the US-based Sustainability Accounting Standards Board (SASB). The move exemplifies the fast pace of change in the international corporate reporting arena. For the November 2020 media […]

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The International <IR> Framework

The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. Together, this coalition shares the view that communication about value creation should be the […]

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FAQ: Reporting in a time of crisis

Where and how should the organization show the impacts of the pandemic and the uncertainties that lie ahead in its integrated report? Read the IRC’s latest FAQ FAQ – Reporting in a time of crisis […]

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Better Alignment Project launched by CRD

On 7 November 2018, the Corporate Reporting Dialogue, convened in June 2014 by the IIRC to respond to market calls for greater coherence, consistency and comparability between corporate reporting frameworks, standards and related requirements, announced […]

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Nkonki 2017 Integrated Reporting Awards

ArcelorMittal SA, Kumba Iron Ore and Barloworld took top honours among the top 100 JSE listed companies with Transnet leading  the SOCs. The report and full media release can be downloaded below: Report: Nkonki 2017 […]