IoDSA Governance Guidance – King IV vs ISO 37000

Feb 15, 2022 | CoSec Blog

As both standards are voluntary, it remains the choice of the organisation to determine which standard it wishes to apply. Regulatory requirements, disclosure requirements to allow stakeholders to view comparative information, and available guidance on the application of the standard should be considered in an organisation’s decision.

Furthermore, the King IV Codes are recognised in South African courts as the benchmark standard of conduct expected of directors and the governing body. As such even if the ISO 37000 is applied instead of King IV, governing bodies and directors of organisations operating in South Africa would still need to be aware of King IV as this is the South African code to which their standard of conduct and actions will be compared.

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