This year marks the 30th anniversary not only of the first democratic elections but also of the release of the first “King Report on Corporate Governance”. It was a slim, easy-to-read report, aimed at promoting “the highest standards of corporate governance”.

We’re now on King 4, which, though running to only 120 pages, is a much more ambitious document that claims universal applicability. The King 4 report was released in November 2016...

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