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Article: Sustainability reporting simplified

Article from:
Accountancy SA
Article date:
February 1, 2005
Author:
Copyright

Sustainability reporting is about moving from exclusive reporting on economic performance (annual report), to integrated reporting in which performance with respect to the natural environment and society is added.

In South Africa, it is based on the recommendations of the King Committee summarised into a Code of Corporate Practices and Conduct which came into effect on 1 March 2002. The King II report, section 5, requires companies to report at least annually on their sustainability performance and to demonstrate commitment to organisational integrity.

Companies like Anglogold, Impala Platinum, SABMiller, Standard Bank, ABSA, Nedcor, Liberty Group, African Bank, Eskom, MTN, Barloworld, ...

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