This is the fifth year that Nkonki is recognising the top companies listed on the Johannesburg Stock Exchange (JSE) for their integrated reports. The annual award started in 2011 and initially covered only the Top 40 companies by market capitalisation. In 2012 to 2014, the scope was extended to cover the Top 100 companies due to the prevalence of integrated reporting in South Africa.

Nkonki is proud that South African companies have embraced integrated reporting and have a wealth of experience to share with others. We are proud that, through this award, our firm is playing an active role in assisting companies to improve their reports and strive for best practice reporting. Nkonki has developed tools to assist companies, both listed and public sector, in their integrated reporting journey: the Nkonki Roadmap to Integrated Reporting and the Nkonki Integrated Reporting Maturity Chart. These tools are available on www. nkonki.com and provide essential insights to companies planning to prepare an integrated report and those wishing to assess their readiness to do so or their maturity level.

In this year’s awards, a new mark plan was introduced based solely on the International Integrated Reporting Council’s (IIRC) International <IR> Framework (Framework) issued in December 2013. The mark plan evaluated the application of the guiding principles and content elements (indicators) of the Framework. It also includes a points allocation for the “Wow Factor”, rewarding innovation in the report. The mark plan differs significantly from those of previous years which included other aspects such as King III and certain JSE Listings Requirements. This should be taken into account when considering comparative figures. (See Annexure A for detailed information on the mark plan). In the past surveys, those companies featured on the JSE’s Socially Responsible Investment (SRI) Index were included and therefore the number of companies exceeded 100, however for the 2014 reports the focus is only on the top 100 JSE listed companies, even though 105 companies were surveyed.

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Insights into the Top 100* JSE Listed Companies