IRC South Africa: Disclosure of performance against strategic objectives - an information paper

The Integrated Reporting Committee (IRC) of South Africa has developed this Information Paper to assist organisations achieve better practice in disclosing performance against strategic objectives in the integrated report. This Paper aims to assist those preparing reports, but will be of use to executives and governing body members who are responsible for guiding and approving integrated reports. Users of reports will also benefit through an understanding of what should be disclosed.