31 Mrz Intergrated Reporting in South Africa
South Africa is the first country to issue specific guidelines defining the content of an integrated report for listed companies. Integrated Reporting is now a stock exchange listing requirement for South African companies and will replace the old form of annual report which focused primarily on financial information and the short-term horizon.
An integrated report does not simply bolt the sustainability report to the financial report. It incorporates, in clear language, material information from these and other sources to enable stakeholders to evaluate an organisation’s performance and to make an informed assessment about its ability to create and sustain value.