The purpose of the chapter is to investigate the “state of the art” on sustainability reporting, in South Africa. Such country represents a worldwide unicum as a consequence of the publication and adoption of the King Reports that significantly improved corporate social responsibility (CSR) disclosure practices. The research stream was explored by a systematic literature review (Tranfield et al. 2003) and a bibliometric analysis (Zupic and Čater 2015). In particular, a specific focus is on the King III Report, as antecedent for refining the disclosure of CSR issues. In 1994, the first report (King I Report) was released by the “King Committee on Corporate Governance.” The main novelty resided in the relevance of both financial and nonfinancial views.
Martini, S., Corvino, A., Doni, F., Intenza, M. (2023). King III Report and CSR. In S. Idowu, R. Schmidpeter, N. Capaldi, L. Zu, M. Del Baldo, R. Abreu (a cura di), Encyclopedia of Sustainable Management (pp. 1-11). Springer [10.1007/978-3-030-02006-4_699-1].
King III Report and CSR
Doni, FedericaPenultimo
;
2023
Abstract
The purpose of the chapter is to investigate the “state of the art” on sustainability reporting, in South Africa. Such country represents a worldwide unicum as a consequence of the publication and adoption of the King Reports that significantly improved corporate social responsibility (CSR) disclosure practices. The research stream was explored by a systematic literature review (Tranfield et al. 2003) and a bibliometric analysis (Zupic and Čater 2015). In particular, a specific focus is on the King III Report, as antecedent for refining the disclosure of CSR issues. In 1994, the first report (King I Report) was released by the “King Committee on Corporate Governance.” The main novelty resided in the relevance of both financial and nonfinancial views.
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