Sustainability reporting and assurance

Purpose The purpose of this paper is to provide an overview of sustainability reporting and the assurance thereof in South Africa. Design/methodology/approach The paper takes the form of a literature review and a study of empirical evidence obtained through content analysis of the sustainability reports of companies listed on the Johannesburg Securities Exchange Socially Responsible Investment Index for 2009. Findings Although sustainability reporting and the independent assurance thereof are widely researched and advocated in the literature, only a limited number of companies obtained independent assurance on their sustainability reporting. Originality/value The paper supports the recommendations of King III (effective from 1 March 2010) that companies should provide integrated reporting in terms of both their finances and sustainability, and that the sustainability reporting and disclosure should be independently assured.