The King Report on Corporate Governance (1994) is a non-legislated code on good corporate governance. The King Report has been updated and was released on 1 September 2009 (King III).The King Code of Governance (King III) recommends that organisations produce an integrated report. As King III now falls within the listing requirements of the Johannesburg Stock Exchange (JSE), listed companies will, for all year ends commencing on or after 1 March 2010, have to produce an integrated report or explain why they are not. An integrated report gives users an all-round view of the company by including social, environmental and economic performance along with the company's financial performance.