What is King IV?
South Africa's corporate governance code requiring IT governance, risk management, and AI ethics oversight at board level.
Definition
South Africa's corporate governance code requiring IT governance, risk management, and AI ethics oversight at board level.
King IV is South Africa's corporate governance code, published by the Institute of Directors Southern Africa. It sets principles for ethical and effective leadership, including technology and information governance, risk management, and AI ethics oversight at board level. While King IV is a code of practice rather than legislation, it is applied on an "apply and explain" basis and is mandatory for listed companies.
King IV requires boards to oversee technology and information governance as an integral part of organisational governance. This places AI ethics, cybersecurity, and digital risk firmly on the board agenda for South African enterprises.
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