Corporate Governance in South Africa (eBook)

Corporate governance continues to evolve, especially in a South African context where companies must deal with the combined effects of environmental challenges, socio-political uncertainty and impediments to economic growth. The second edition of Corporate Governance in South Africa contains essential details on the principles and practices of good governance outlined in the first edition. It builds on these concepts by covering the latest developments in the sustainability reporting space, incorporating recent research findings on integrated thinking and clarifying the core features of outcomes-based governance. This book demonstrates to governing bodies, users of corporate reports, practitioners and academics how corporate governance is not just a compliance exercise but something central to the generation of superior financial returns and long-term sustainable development.

Warren Maroun is a Professor of Accounting and Auditing at the University of the Witwatersrand's School of Accountancy. He joined the IAASB's Board in January 2022 having been nominated by the South African Institute of Chartered Accountants. Prior to joining the Board, Warren consulted widely on matters related to financial accounting, auditing and integrated reporting. He also serves as the editor of Meditari Accountancy Research and is an Associate Editor of Accounting, Auditing and Accountability Journal. Before joining academia, Warren served in different capacities at PricewaterhouseCoopers. He has served on different task forces, working groups and committees for the Integrated Reporting Committee of South Africa, the Independent Regulatory Board for Auditors and the Chartered Governance Institute of Southern Africa. Warren has published several books and book chapters and is an author of numerous academic papers dealing with technical and theoretical developments in corporate reporting and assurance.

Professor Dannielle Cerbone is an associate professor at the School of Accountancy where he teaches auditing and integrated reporting to undergraduate and postgraduate students. Dan's research interests include value creation, materiality determination, business model development and integrated thinking in general. Dan completed his articles at PricewaterhouseCoopers where he also served as an audit manager. He has published numerous journal articles, including widely cited papers in Meditari Accountancy Research.