South Africa is the only country where integrated reporting has been mandated on a “comply or explain” basis in a more principles-based and less litigious reporting regime. It is worth noting that the differences in overall and specific scores between South Africa and the Netherlands are fairly small.

Is integrated reporting compulsory?

Currently, integrated reporting is not mandatory in almost all countries including Japan. ... The process of integrated reporting enables companies to deepen the understanding of their own business activities and see their advantages and disadvantages in a new light, and may trigger changes in the resource allocation.

Is integrated reporting mandatory in South Africa?

South Africa is the only country where integrated is mandated on a “comply or explain” basis in a much more principles-based and less litigious reporting regime.