The challenges of assuring integrated reports: views from South Africa

This report focuses on the issue of independent assurance: can and should independent assurance be delivered on <IR> in the same way as it is on conventional annual reports and financial statements?


In 2010, South Africa became the first country in the world to mandate Integrated Reports <IR> for all listed companies.

The views of a number of senior assurance practitioners from the South African auditing profession show that although most respondents support the concept of independent assurance of <IR>, they also foresee a number of technical and legal liability issues which may affect the pace of <IR> assurance development.