Читать книгу The Integrated Reporting Movement - Eccles Robert G. - Страница 11

In tracing the origins of mandatory integrated reporting back to the period of 1990–1994, when the full consequences of the decision to end apartheid remained unknown, it becomes clear that South Africa's corporate governance journey developed from a unique set of circumstances. The emergence of mandated integrated reporting in South Africa was a small consequence of tumultuous political and social change as the country passed from apartheid to an era of social and economic inclusion. The architects of South Africa's new reality saw corporate governance as a way to rehabilitate the country's national image and attract the foreign capital that fled during the apartheid-era sanctions.103 Sustainability reporting, and then integrated reporting, were simply one component of a much larger effort to make South African companies exemplars of corporate governance.