1796 ACCOUNTANTS AS VALUE CREATORS
Associate Professor Goolam Modack, head of the College of Accounting, University of Cape Town
The key theme at the 2017 World Economic Forum in Davos, Switzerland, was responsive and responsible leadership. The corporate reporting landscape continues to evolve with integrated reporting driving the change. Integrated reports are a communication tool for companies to share their value creation story with the providers of financial capital. The King IV Report on Corporate Governance for South Africa becomes effective in 2017 and sets out a more principle-based approach to governance. Where do accountants fit in all of this?
International <IR> Reporting Framework. Available online at http://integratedreporting.org/resource/international-ir-framework/
King IV Report. Available online at http://www.iodsa.co.za/page/KingIVReport
2016 EY Awards. Available online at http://www.ey.com/za/en/issues/ey-integrated-reporting-2016-award