Sustainability Reporting Alignment: A Systematic Review of King V Code, IFRS S1/S2, Assurance and Combined-Assurance Maturity in South Africa
持続可能性報告の整合性：南アフリカにおけるKing Vコード、IFRS S1/S2、保証および統合保証の成熟度の系統的レビュー (AI 翻訳)
W. Okere, Cosmas Ambe
🤖 gxceed AI 要約
日本語
南アフリカのKing VコードとIFRS S1/S2の整合性を系統的レビューで分析。King IVからの移行が保証主導の成果志向型政策であることを示し、取締役会レベルのロードマップを提案。AI・デジタルガバナンスの活用不足も指摘。
English
This systematic review examines the alignment of South Africa's King V governance code with IFRS S1/S2 sustainability disclosure standards, highlighting a shift to outcome-based, assurance-driven policy. It proposes a board-level roadmap including sustainability data governance, ISSB controls, and combined assurance, noting underutilization of AI/digital governance.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
南アフリカ固有の研究だが、日本のSSBJや有報での開示基準との整合性検討や保証実務において参考になる。特に、取締役会の役割と保証の成熟度に関する知見は日本企業の対応にも示唆を与える。
In the global GX context
While focused on South Africa, this review offers global insights on aligning national governance codes with IFRS S1/S2, especially the role of combined assurance and board oversight. It provides a structured roadmap applicable to any jurisdiction implementing ISSB standards, contributing to the discourse on disclosure infrastructure maturity.
👥 読者別の含意
🔬研究者:Provides a systematic framework for analyzing alignment between local governance codes and global sustainability standards, with implications for disclosure infrastructure research.
🏢実務担当者:Offers a practical board-level roadmap for integrating IFRS S1/S2 with existing governance frameworks, including assurance mapping and committee oversight.
🏛政策担当者:Highlights how South Africa's evolution from King IV to V can inform other jurisdictions developing or updating sustainability disclosure regulations.
📄 Abstract（原文）
This study interrogates the evolving alignment between South Africa’s corporate governance architecture (King V) and emergent global sustainability disclosure regimes. This systematic review assesses the alignment of the transition from King IV (apply or explain model) to King V (Outcome-based, assurance-driven policy) with the requirements of IFRS S1/S2. A PRISMA methodology, with guided search and screening (2017-2025), focused on South Africa and data were extracted from 27 peer-reviewed articles covering context, theory, linkages to IFRS S1/S2, assurance/combined assurance, key findings and gaps. The research findings reveal that King IV establishes a solid foundation for ethical leadership, board accountability and integrated thinking. (i) Board reforms under King IV improved governance and the remuneration framework, (ii) King IV is integrated in South Africa’s corporate practice and common law (a critical driver for King V’s outcomes-orientation and IFRS S1/S2 integration. (iii) AI/ digital technology governance frameworks but underutilised. This synthesis demonstrates that King V is a governance structural reform, highlighting the shift towards digital governance and improved assurance. The study proposes a structured, board-level roadmap that includes governance of sustainability data, ISSB controls, climate risk integration, combined-assurance mapping, assurance scoping, board committee oversight, and transparent reporting, with sector-specific guidelines for extractive, banking and consumer sectors.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.32479/irmm.22951first seen 2026-05-15 16:57:16
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