Chapter 08 · Finance, data & evidenceSustainability Language
Apply and explain
definitionComply-or-explain variantsdefinitionKing V Report on Corporate Governance · King IV Report on Corporate Governance (2016)
Definition
King IV disclosure regime (distinct from comply-or-explain): application of all principles is assumed; explanation of practices required.
References
Cross-cuttingdefinition
King IV (application assumed, explanation of practices).
Comply-or-explain variants · verified 2026-08-22
South Africadefinition
King IV disclosure regime (distinct from comply-or-explain): application of all principles is assumed; explanation of practices required.
King V Report on Corporate GovernanceKing IV Report on Corporate Governance (2016) · verified 2026-08-22Official text
Overview
The overview for this term is being prepared.