TY  - JOUR
T1  - Corporate Governance Code in South Africa after the Adoption of
Integrated Reporting, Evidence from the Mining Industry
AU - Doni, Federica AU - Fortuna, Fabio 
JO  - International Business Management
VL  - 12
IS  - 1
SP  - 68
EP  - 81
PY  - 2018
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2018.68.81
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2018.68.81
KW  - Integrated reporting
KW  -King III
KW  -corporate governance
KW  -disclosure
KW  -mining industry
KW  -South Africa
AB  - The purpose of this study is to analyze in-depth the principles of the King Code of Governance
Principles for South Africa 2009 (King III) in consideration of mandatory drawing up of the integrated reporting.
The analysis is focused on integrated reports of mining listed companies on Johannesburg Stock Exchange.
The results show that all the companies declared their willingness to apply the King III, even when providing
evidence of non-implementation or incomplete implementation of some principles. The novelties introduced by
the King III, especially in reference to board composition and responsibilities are subjecting companies to a
range of operating difficulties and a certain period of time for the full implementation is required. The adoption
of the integrated reporting therefore represents an important turning point not only in terms of a new business
reporting model but also as a "driver" for potential improvements in corporate governance practices adopted
by companies.
ER  -