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KING IV - Coggle Diagram
KING IV
Distinguishing features
advocates outcomes-based approach
clear differntiation between principles and practices
designed to be more accessible to users
broader forms of address are used
sector supplements provided
provides guidance on how to use report proportionally
Objectives
promote corporate governance
broaden use of King IV by making it accessible
emphasise governance as holistic, to be integrated
transparent and meaningful reporting
present corporate governance with ethical consciousness
Fundamental concepts
integrated thinking
corporate citizenship
stakeholder inclusivity
organisations as integral part of society
Practices
ethical culture
good peformance
effective control
legitimacy