The aim of the recent study is to provide a general overview of the gradually changing landscape of ethics reporting in South Africa.

The CBPE developed a comprehensive set of criteria on ethics and governance reporting, based on international and local best practices. Best practice was established by identifying the areas of consensus that emerged from three reporting models, namely the Global Reporting Initiative’s G3 guidelines (GRI), the JSE listing requirements and specifically the more detailed criteria that apply to reporting on codes of conduct within the JSE SRI Index requirements. This provided 10 central reporting criteria, of which some have sub-sections, resulting in a total of 22 items. The CBPE believes this set of criteria presents a decent core of best practice standards for governance and ethics reporting.

For more detail, please see the attached media release.