| Codes and standards |
|---|
King IV Report on Corporate Governance for South Africa (King IV™) |
UK (United Kingdom) Combined Code on Corporate Governance |
Integrated Reporting Framework |
Global Reporting Initiative (GRI standards) |
Sustainable Development Goals (SDGs) |
International Financial Reporting Standards (IFRS) |
Uganda Retirement Benefits Regulatory Authority Act and the NSSF Act |
Report Overview
02Reporting frameworks
See how recognised codes, standards and principles shape our reporting, strengthen accountability and support meaningful stakeholder communication.

Reporting frameworks
Our integrated report is guided by various codes and standards as follows:
Reporting frameworks
Our approach to value creation, preservation, and erosion
Our six capitals form the foundation of our business model and our ability to create sustainable value over time. This report explains how these capitals are utilised, enhanced, preserved and protected as we execute our strategy. Changes in the availability, quality and performance of these capitals influence our ability to create, preserve or erode value for members and other stakeholders.
Value creation
We create value by empowering members and communities to achieve long-term financial security and economic well-being.
Through responsible investment, digital innovation, financial inclusion and strategic partnerships, we expand opportunities, strengthen livelihoods and contribute to Uganda's sustainable socio-economic transformation.
Value preservation
We preserve value by protecting members' savings, delivering inflation-beating returns and maintaining a resilient, diversified investment portfolio.
Through responsible governance, ESG integration and operational excellence, we safeguard the Fund's long-term sustainability.
Value erosion
We actively mitigate value erosion through disciplined risk management, strategic investment decisions, digital transformation and continuous innovation.
By responding proactively to emerging risks and changing stakeholder needs, we protect the Fund's resilience and maintain the trust placed in us.