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King IV encourages mindful consideration of the application of the principles and practices. We hope that this will be useful to schemes, prospective schemes and the wide range of

1.2. Regardless of the type of venture, only good governance can deliver sustainable and solid business performance. History.

Accountable Public officials must be answerable for government behaviour, and be responsive.

King Code of Governance Principles (King 3 / King III) King III, the third report on Corporate Governance in South Africa, was compiled by the King Committee in response to the emergence of the South African Companies Act 71 of 2008. This Guide to principles of good governance is one of high-level principles which reflects this diversity and is intended to supplement the Criteria.
Transparent Information needs to be made available to the general public for clarity on government decisions. The board should principles and good governance practices.

In July 1993 the Institute of Directors in South Africa asked retired Supreme Court of South Africa judge Mervyn E. King to chair a committee on corporate governance. For all these reasons, the King Committee continues to believe that there should be a code of principles … Conversely, weak corporate governance leads to waste, mismanagement, and corruption. The 17 principles build on and re-enforce each other and they are supported by 208 practices that will assist in achieving the governance outcomes. Principles of good governance encourage public managers to transcend the limitations of thinking only in legal terms. The Code™ differentiates between principles and practices. The committee's report was to be the first report of its kind in South Africa. The legal implications of an action are critical to any decision, but they are also well defined, easy to determine and simple to apply. However, the reader is encouraged to consult the full King III Report and the Code of Governance Principles, now available from the Institute of Directors in Southern Africa. The table presented below sets out all the principles contained within King III, as well as comments on PSG Konsult’s application of same. provides a list of best practice principles to assist and guide directors to make the right choice for their entities. 2. The King IV Code’s™ principles and practices are linked to desired outcomes, therefore articulating the benefits of good corporate governance. The King Report on Governance for South Africa 2009 and the King Code of Governance Principles ... Around the world, some of the principles of good governance are being legislated in addition to a voluntary code of good governance practice. For all these reasons, the King Committee continues to believe that there should be a code of principles and practices on a non-legislated basis. In an ‘apply or explain’ approach, principles override specific recommended practices. King IV™ focuses on outcomes. He viewed this as an opportunity to educate the newly democratic South African public on the working of a free economy.

King III - CODE AND PRINCIPLES AND PRACTICES. 3. The revised Code of and Report on Governance Principles for South Africa (King III) were released on 1 September 2009, with an effective date of 1 March 2010. 3 CORPORATE GOVERNANCE & KING 3/Advisory The quick King III reference guide that follows contains a summary and extracts of the salient details. Principles are achieved by mindful consideration and application of the recommended practices. company in the group, provides guidance to the board and has qualifications fit for the purpose 2.22 The evaluation of the board, its committees and the individual directors should be performed every year.