King Report on Corporate Governance in SA

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The Institute of Directors in Southern Africa (IoDSA) formally introduced the King Code of Governance Principles and the King Report on Governance (King III). The Code and the Report which were unveiled at the Sandton Convention Centre in Sandton, Johannesburg, in September 2009.

King III came into effect on 1 March 2010 – until then King II applied. The new Code and Report also falls in line with the Companies Act no 71 of 2008, which became effective on 1 May 2011. Like its 56 commonwealth peers, King III has been written in accordance to the comply or explain principle based approach of governance, but specifically the apply or explain regime. This regime is currently unique in the Netherlands and now in South Africa. Whilst this approach remains a hotly debated issue globally, the King III Committee continues to believe it should be a non-legislative code on principles and practices

IoDSA King IV Report
The King IV Report was released on 1 November 2016.

IoDSA King III Report
The King III Report and Code were released on 1 September 2009.

To view the King III Report

IoDSA King III Code

To access the King Code on Governance in SA 2009 select PDF link in library below.

IoDSA King III Practice Notes

To access Practice Notes for the King Report on Governance in SA 2009

King III Copyright

Amendment to King III

To access the amendment to the King Code on Corporate Governance in SA 2009 select PDF link in library below.

King II

The King Committee on Corporate Governance launched the King Report on Corporate Governance for South Africa – 2002 (King II Report) at an Institute of Directors (IoDSA) Conference attended by 700 persons at the Sandton Convention Centre, 26 March 2002.

King Reports are available from the IoDSA.
Please contact Zoleka Mbilini on 011 035 3000/ zolekam @iodsa.co.za

King I

The Institute of Directors in Southern Africa (IoDSA) established in July 1993 the King Committee on Corporate Governance. The King Committee produced the first King Report on Corporate Governance which was published 29 November 1994.

The first King Report was recognised internationally, when published, as the most comprehensive publication on the subject embracing the inclusive approach to corporate governance.

King Report are available from the IoDSA.
Please contact Zoleka Mbilini on 011 035 3000/ zolekam @iodsa.co.za