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South African study into how integrated reporting fosters integrated thinking and better decision-making

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Apr 07, 2015

On April 7, 2015, the South African Institute of Chartered Accountants published the results of a survey that show that among organizations that produce high-quality integrated reports there is a strong awareness of the concept of integrated thinking and how it benefits the organization. However, the survey also shows that many aspects of integrated thinking are not yet fully understood.

Under the listing rules of the Johannesburg Stock Exchange, South African companies listed on the exchange have for a number of years been required to produce, on a “comply or explain” basis, an integrated report following the King Report on Governance for South Africa and the King Code of Governance Principles developed by the Integrated Reporting Committee (IRC) of South Africa. The purpose of the survey now published by SAICA was to distil a perspective on the current state of integrated thinking practice in South Africa. At the same time it offers insights into how integrated thinking gains traction in a jurisdiction that has been practicing integrated reporting for several years.

The survey results show that to date few organizations seem to be using the capitals model outlined in the IIRC Framework to identify and manage their capitals and do not use special tools to measure or manage the impact that capitals have on the business, or on each other, or to enhance integrated thinking, even though there does seem to be an awareness of the six capitals and that these contribute to the value creation process. Please click to access the full report on the SAICA website.

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