Integrated vs Sustainability Reporting

Usually amended legislation, codes, guidelines and the like add to the workload trying to get one’s mind around new ways and rules.  Not so with the Institute of Directors South Africa’s King IV Report.

Finally there is clarification in black and white on Integrated Reporting, which was introduced in King III.  So many South African companies threw out their Sustainability Report in favour of the Integrated Report. This was particularly true for JSE listed companies, who are required to apply the King Codes of Good Practice on Governance as a listing requirement.

While those of us working in the sustainability arena held many and varied discussions around the difference between a Sustainability Report and an Integrated Report, not least of which is audience and level of detail around strategy vs data, our clients haven’t all been easy to convince.

I’ll share with you a screenshot of the two paragraphs that had me clicking my heels:



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