From 2010, South African companies listed on the Johannesburg Stock Exchange Limited have been required to prepare and present the Integrated Report (IR). Given the increasing relevance of integrated reporting in the South African context, in which the preparation of the IR is compulsory for many companies, this chapter examines the experience of Eskom, a South African electricity supply company. The aim is to analyse the IR of the company during the period 2011–2012 in light of the content elements and guiding principles presented in the Consultation Draft published by the International Integrated Reporting Council. Therefore, this chapter sheds light on the applica- bility and/or adaptability of international recommendations on IR within a public company in the electric power industry.
The Case of Eskom / Granà, Fabrizio; Ceccacci, Francesca. - 1:(2013), pp. 297-311.
The Case of Eskom
Fabrizio Granà
;
2013
Abstract
From 2010, South African companies listed on the Johannesburg Stock Exchange Limited have been required to prepare and present the Integrated Report (IR). Given the increasing relevance of integrated reporting in the South African context, in which the preparation of the IR is compulsory for many companies, this chapter examines the experience of Eskom, a South African electricity supply company. The aim is to analyse the IR of the company during the period 2011–2012 in light of the content elements and guiding principles presented in the Consultation Draft published by the International Integrated Reporting Council. Therefore, this chapter sheds light on the applica- bility and/or adaptability of international recommendations on IR within a public company in the electric power industry.File | Dimensione | Formato | |
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