Paraphrasing on the given topic

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Reference no: EM131957279

Question: Paraphrasing 1200 Words on the given topic:

KING IV DIFFERENCES TO ITS PREDECESSOR

• King IV advocates an outcomes-based approach. Achieving the principles, and therefore ultimately good governance, optimises the organisation to realise the intended governance outcomes: ethical culture, good performance, effective control and legitimacy.

• Clear differentiation is made between principles and practices. Principles are achieved by mindful consideration and application of the recommended practices.

• King IV has been designed and drafted to make it more accessible to users, and also to reinforce governance as a holistic and integrated set of arrangements.

• Broader forms of address are used in King IV, namely "organisations", "governing body" and "those charged with governance duties".

• Supplements are provided to help organisations across a variety sectors and organisational types to interpret and implement King IV as is suited to their particular circumstances.

• King IV provides guidance on how to apply the recommended practices proportionally in line with the organisation's size and resources, and extent and complexity of the organisation's activities.

• To balance the less prescriptive approach adopted in King IV, there is greater emphasis on transparency with regards to how judgement was exercised when considering the practice recommendations contained in King IV. To reinforce this qualitative application of its principles and practices, King IV proposes an "apply and explain" regime, in contrast to "apply or explain" in King III.

Information related to above question is enclosed below:

Attachment:- KING-IV2.rar

Reference no: EM131957279

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