Reporting
The Board ensures external reports enable stakeholders to assess how the Fund creates, preserves, and erodes value over the short, medium, and long term.
Outcomes supported
The requirements of this principle are achieved because the Fund has the following in place:
Reporting oversight
Reporting responsibilities delegated to ARC, which scrutinises financial reports and oversees external audit; Finance Committee reviews and approves audited financial statements.
Reporting frameworks and standards
The Fund's reports – the Annual Integrated Report and a separate ESG/Sustainability Report – are prepared with reference to GRI Standards, King IV™/V™, the UK Corporate Governance Code, the International Integrated Reporting Framework, NSSF Act Cap 230, IFRS and the UN SDGs.
External audit opinions
Unqualified audit opinions maintained consistently, most recently from KPMG for FY2025/26 and FY2024/25.
Integrated reporting excellence
Recognition at the South African Corporate Governance Awards for integrated reporting excellence, including the Governance Report.
Regional recognition
Winners of the Chartered Governance Institute of Southern Africa, Integrated Reporting Regional African award for multiple years.
Area for future focus
Progress voluntary adoption of IFRS S1/S2; expand external assurance over sustainability disclosures.