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INTEGRATED REPORTING

Introduction – IAS 34

• King IV calls for entities to issue an integrated

report on an annual basis.

• The Johannesburg Stock Exchange also requires

entities to publish an integrated report as part of its

listing requirements.

• The integrated report communicates to the

stakeholder of the company the key issues affecting

the company and the effect the company’s

operations have had on the economic, social and

environmental well-being of the community, both

positive and negative.

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