Appendix E: The King Codes: A summary of similarities and differences

Chapters in this book

1. Frontmatter I
2. Contents V
3. 1 Introduction 1
4. 2 A brief history of South African corporate governance 8
5. 3 Determinants and outcomes of good corporate governance 33
6. 4 The governance of ethics 65
7. 5 Trends in South African corporate governance 76
8. 6 Preliminary evidence on the drivers and implications of South African corporate governance 110
9. 7 Assurance 127
10. 8 Integrated thinking, integrated reporting and corporate governance 153
11. 9 Corporate governance by not-for-profit organisations 168
12. 10 Emerging forms of corporate reporting, governance and accountability 184
13. 11 Summary and areas for future research 230
14. References 239
15. List of figures 265
16. List of tables 267
17. List of acronyms/ abbreviations 269
18. Appendices
19. Appendix A: The integrated reporting capitals and reporting principles 273
20. Appendix B: Members of the King committee 277
21. Appendix C: King IV disclosures applicable to the audit committee 279
22. Appendix D: Scope of the King IV sector supplements 281
23. Appendix E: The King Codes: A summary of similarities and differences 283
24. Appendix F: Summary of select corporate scandals in South Africa 295
25. Appendix G: The sustainable development goals 299
26. Appendix H: Materiality 303
27. Appendix I: Governance in a crisis 305