n IMFO : Official Journal of the Institute of Municipal Finance Officers - Annual report - sustainability report - integrated report? What does King say?

Volume 11, Issue 3
  • ISSN : 1607-520X



First there was the Annual Report, then the triple bottom line of Sustainability Reporting was the flavour of the month. King III now stipulates Integrated Reporting. The forces behind this push for an alternate to the traditional Annual reports include government pressure, market pressure, competitive pressures, and social pressure. How many times have you thought: Yes, they spent that money, but how did it impact me? If it did not impact me, did it impact anyone in the community? When will I see the impact in my area?

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