Governance element	Principle/s	Summary recommendation/s	Difference to King II
Chapter 9. Integrated reporting and disclosure
Transparency and accountability	9.1. The board should ensure the integrity of the company’s integrated report	9.1.1. A company should have controls to enable it to verify and safeguard the integrity of its integrated report 9.1.2. The board should delegate to the audit committee to evaluate sustainability disclosures The integrated report should: 9.1.3. be prepared every year; 9.1.4. convey adequate information regarding the company’s financial and sustainability performance; and 9.1.5. focus on substance over form.	King II did not specifically assign oversight of sustainability reporting to the audit committee. While King II required that sustainability reporting should be repeated at least annually, it did not require the preparation of an integrated report.
	9.2. Sustainability reporting and disclosure should be integrated with the company’s financial reporting	9.2.1. The board should include commentary on the company’s financial results 9.2.2. The board must disclose if the company is a going concern 9.2.3. The integrated report should describe how the company has made its money 9.2.4. The board should ensure that the positive and negative impacts of the company’s operations and plans to improve the positives and eradicate or ameliorate the negatives in the financial year ahead are conveyed in the integrated report.	Similar to King II
	9.3. Sustainability reporting and disclosure should be independently assured	9.3.1. General oversight and reporting of sustainability should be delegated by the board to the audit committee 9.3.2. The audit committee should assist the board by reviewing the integrated report to ensure that the information contained in it is reliable and that it does not contradict the financial aspects of the report 9.3.3. The audit committee should oversee the provision of assurance over sustainability issues.	New requirement