Governance element	Principle/s	Summary recommendation/s	Difference to King II
Chapter 1. Ethical leadership and corporate citizenship
Leadership	1.2. The board should ensure that the company is and is seen to be a responsible corporate citizen	The board should: 1.2.1. consider not only financial performance but also the impact of the company’s operations on society and the environment 1.2.2. protect, enhance and invest in the wellbeing of the economy, society and the environment 1.2.3. ensure that the company’s performance and interaction with its stakeholders is guided by the Constitution and the Bill of Rights 1.2.4. ensure that collaborative efforts with stakeholders are embarked upon to promote ethical conduct and good corporate citizenship 1.2.5. ensure that measurable corporate citizenship programmes are implemented 1.2.6. ensure that management develops corporate citizenship policies	Similar to King II