Reporting framework
The IAR has been prepared on the basis of the group's consolidated financial statements, prepared in accordance with IFRS and relevant facts, issues and risks that are pertinent to the group's operations. The following guidelines were used in compiling the separate elements of the IAR include:
| Report element | |||||||||||||
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| Mineral Resources and Reserves |
Corporate governance and risk management |
Black economic empowerment status report |
Sustainability | Annual financial statements |
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| Guidelines | |||||||||||||
| South African Code for Reporting Mineral Resources and Mineral Reserves (SAMREC 2016 Code) | King Code on Corporate Governance, issued in November 2016 (King IV TM*) | Mineral and Petroleum Resources Development Act and the Broadbased Socioeconomic Empowerment Charter for the South African Mining Industry issued thereunder (the Mining Charter) and Codes of Good Practice, issued by the Department of Trade and Industry (dti) | Various relevant guidelines, as well as those contained in the Global Reporting Initiative (GRI) indicators | International Financial Reporting Standards (IFRS), the SAICA Financial Reporting Guides as issued by the Accounting Practices Committee, Financial Pronouncements as issued by the Financial Reporting Standards Council, South African Companies Act, as amended, and JSE Listings Requirements | |||||||||
| Reference | |||||||||||||
| The complete Mineral Resources and Reserves report is located under "Annual reports" | Corporate governance report and throughout | Black economic empowerment status report | Sustainability report, throughout complete sustainability report, located under "Annual reports" | The annual financial statements, available on the group's website (referred to throughout as the annual financial statements) |
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