The Integrated Reporting Committee (IRC) of South Africa has released a new technical Information Paper Disclosure of Governance Information in the Integrated Report. The Information Paper was developed to help organisations improve the disclosure of governance information relevant to the value creation process. It aims to assist governing body members, executives and preparers of integrated reports and will also be helpful to the users of reports. The Information Paper covers observed weaknesses in reports, the requirements of the International <IR> Framework and offers key considerations for improving disclosure in this area.
The Information Paper includes a section on the disclosure recommendations of King IV and the related JSE Listings Requirements of relevance to the integrated report.