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King III 2009

Every decision counts 

King IIIBoards of directors are confronted with many difficult decisions on a regular basis. The right choice is not always obvious. The King Report on Governance for South Africa 2009 (King III) provides a list of best practice principles to assist and guide directors to make the right choice for their company.

These principles have become an indispensable guide on Corporate Governance to directors, executives and regulators alike. King III provides guidance to all corporate entities on various governance related aspects, including:

  • Ethical leadership and corporate citizenship
  • Boards and directors
  • Audit committees
  • The governance of risk
  • The governance of information technology (IT)
  • Compliance with laws, rules, codes and standards
  • Internal audit
  • Governing stakeholder relationships
  • Integrated reporting and disclosure

Timeline for implementation
The King III report became effective on 1 March 2010. Practice Notes will be published from time to time to provide guidance with regard to specific issues. 

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