On Jan. 25, 2011, at a press conference held at the Johannesburg Stock Exchange, the world’s first guidance document for companies practicing integrated reporting was issued. This was precedent-setting, as only a handful of the world’s top 30 stock exchanges provide guidance on nonfinancial reporting. The Johannesburg Stock Exchange went a step further. As of March 1, 2010, it has been requiring companies to submit integrated reports or list elsewhere.
An integrated report is a...
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