4 Trends in South African corporate governance

Chapters in this book

1. Frontmatter I
2. Contents V
3. 1 Introduction 1
4. 2 A brief history of South African corporate governance 9
5. 3 Determinants and outcomes of good corporate governance 35
6. 4 Trends in South African corporate governance 66
7. 5 Preliminary evidence on the drivers and implications of South African corporate governance 100
8. 6 Assurance 118
9. 7 Corporate governance by not-for-profit organisations 136
10. 8 Emerging forms of corporate reporting, governance and accountability 152
11. 9 Summary and areas for future research 175
12. References 183
13. List of Figures 203
14. List of Tables 205
15. List of acronyms/ abbreviations 207
16. Appendices
17. Appendix A The integrated reporting capitals and reporting principles 211
18. Appendix B Members of the King committee 215
19. Appendix C King IV disclosures applicable to the audit committee 219
20. Appendix D Scope of the King IV sector supplements 221
21. Appendix E The King Codes: A summary of similarities and differences 223
22. Appendix F Summary of select corporate scandals in South Africa 237