Page 5 - PowerPoint Presentation

INTEGRATED REPORTING

Outcomes

• The following is presented by The Institute of Directors in

Southern Africa of King IV Report:

• Integrated annual reports should “tell the story” of how – that is,

the activities by which the organisation creates value.

• An integrated annual report should explain the performance of
the organisation and should have sufficient information on how

the organisation has positively and negatively affected the
economy, society and the environment.

• It should show what value the organisation has created (or not)
through the enhancement or diminution of each of the different
forms of capital.

• Finally, integrated reports should look to the future. This enables
stakeholders to judge whether the organisation can sustain
delivery of value.

• The organisation should report on how its business model could
be adapted to enhance the positive effects and eliminate or
enhance the negative effects on the economy, society and the

environment.
5