Good corporate governance is crucial to the success of any company and the King II Report on Corporate Governance in South Africa endorses the primary characteristics of corporate governance. The Code of Corporate Practices and Conduct contained in the initial King Report of 1994, under instruction of the Institute of Directors, was replaced by the new code contained in the King II Report with effect from 1 March 2002.

The Report covers, amongst others, sections on Risk Management, Internal Audits, Integrated Sustainability Reporting, Accounting and Auditing and Compliance and Enforcement. It also covers issues such as ethics, integrity and disclosure.

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• Code of Corporate Practices and Conduct
• Recommendations requiring statutory amendment and other actions
• Section 1, Boards and Directors
• Section 2, Risk Management
• Section 3, Internal Audit
• Section 4, Integrated Sustainability Reporting
• Section 5, Accounting and Auditing
• Section 6, Compliance and Enforcement
• Appendix 1, Members of the King Committee on Corporate Governance
• Appendix 2,Terms of Reference of Review and Membership of Task Team
• Appendix 3, Directors Legal Duties
• Appendix 4, Board Self Evaluation
• Appendix 5, Model Terms of Reference for Board Committees
• Appendix 6, Sample Internal Audit Charter
• Appendix 7, Risk Management and Internal Controls
• Appendix 8, Key Decisions in Developing a Code of Ethics
• Appendix 9, UN Global Compact
• Appendix 10,The Global Sullivan Principles of Corporate Social Responsibility
• Appendix 11, AA1000 Standard, Executive Summary
• Appendix 12, Recommendations of the Global Reporting Initiative
• Appendix 13, Select Bibliography
• Appendix 14, Useful websites on Corporate Governance