Ackers, Barry; Eccles, Neil Stuart - In: Accounting, Auditing & Accountability Journal 28 (2015) 4, pp. 515-550
Purpose – Despite its voluntary nature, the Johannesburg stock exchange (JSE) requires all listed companies to apply the King III principles, including providing independent CSR assurance. King III has accordingly made independent CSR assurance a de facto mandatory requirement, albeit on an...
