This study examines the impact of the King III report on integrated reporting for social, environmental, and ethical reporting in South Africa. The Association of Chartered Certified Accountants (ACCA) is a global organization that provides professional accountancy qualifications to individuals around the world. The study analyzed the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting. The results showed that the introduction of integrated reporting has had a positive impact on the social, environmental, and ethical reporting of these companies. The study also found that the implementation of integrated reporting has improved the transparency and accountability of these companies, which has led to increased stakeholder engagement and trust. Overall, the study suggests that the King III report has had a significant impact on the adoption of integrated reporting in South Africa, and that this trend is likely to continue in the future.
