The evolution and significance of the “apply and explain” regime in King IV

Abstract

Purpose

This paper aims to delve into the progress in governance application regimes over the years.

Design/methodology/approach

This paper was conceptual/analytical in nature and based on research of King Reports and other desktop research.

Findings

Distinctive developments in the narrative and practice of governance in the King Reports were found.

Originality/value

A unique reporting of the development in governance praxis through the King Reports is provided.

Citation

Natesan, P. (2020), "The evolution and significance of the “apply and explain” regime in King IV", Journal of Global Responsibility, Vol. 11 No. 2, pp. 155-160. https://doi.org/10.1108/JGR-10-2019-0091