King V coverage that puts substance behind every disclosure
Every principle backed by dated evidence, the Disclosure Framework filled from the record, and governance as practised reflected in the report.
Compliance at a glance
What King V changed
Disclosure Framework from the record
Each Framework entry linked to the decisions, papers and actions that support it, with their dates and authors. Filled from a year of evidence, not drafted from recollection.
Combined assurance the board can see
Assurance providers mapped to significant risks with gaps and overlaps surfaced automatically for the audit committee.
Governance calendar with escalation
Committee meetings, charter reviews, effectiveness assessments and policy reviews run as scheduled obligations with named owners. Missed items escalate before the governance report.
Shared credit across governance frameworks
Social and ethics committee work, director declarations and risk oversight serve King V, the Companies Act and the JSE at once. Dimeri records the practice once.
King V compliance, covered by default
The foundational governance processes King V expects are part of the platform, including board management, disclosure tracking and assurance mapping, so your team focuses on substance rather than assembling a framework.
Disclosure Framework templates
Pre-structured King V Disclosure Framework entries linked to supporting evidence, so each principle has a defensible explanation from day one.
Board and committee management
Composition, independence, tenure, attendance and resolutions captured in one place, ready for the governance report without a separate tracker.
Combined assurance mapping
Assurance providers mapped to significant risks with gaps and overlaps surfaced automatically for the audit committee.
Ethics and conduct tracking
Code of conduct attestations, conflicts of interest and whistleblowing matters tracked to outcome with dated evidence per individual.
Cross-referenced governance reporting
One underlying record feeds the integrated report, audit committee pack and governance disclosure, so cross-references point at consistent figures, not three versions of the same claim.
The thirteen principles Dimeri tracks
The subject matter of each principle, grouped as the Code reads. Dimeri holds the practices behind each one so the Disclosure Framework is completed from the record. The principle wording below is a summary of subject matter, not a quotation from the Code.
Leadership and ethics
The governing body leading ethically and effectively, and governing ethics so that an ethical culture and responsible corporate citizenship follow.
- Code of conduct with attestation tracked by individual
- Ethics and conduct risks held in the register
- Conflicts of interest declared, reviewed and recorded
- Whistleblowing matters tracked through to outcome
Purpose, strategy and external reporting
Aligning purpose, strategy and the business model for sustainable value creation, and overseeing external reporting so stakeholders can form a holistic assessment.
- Strategic objectives linked to the risks that threaten them
- Material matters identified and tracked through the year
- Reporting inputs assembled as they arise
- Disclosure evidence held per principle
Composition, delegation and management
A governing body with the right balance of diversity, skills and independence, delegation to committees and individuals that works, and appointment of and delegation to management with clear accountability.
- Composition, independence and tenure recorded per director
- Committee charters held with their review dates
- Delegations of authority mapped to decisions taken
- Attendance, quorum and resolutions captured
Risk and compliance
Governing risk and compliance in a way that supports the setting and achievement of objectives, and ensuring compliance with applicable laws, rules, codes and standards.
- Enterprise risk register with appetite and tolerance
- Compliance universe with obligations and named owners
- Governing body oversight evidenced each cycle
- Responses and remediation tracked to completion
Technology and remuneration
Governing data, information and technology in support of the organisation's objectives, including artificial intelligence and cyber risk, and remuneration that is fair, responsible and transparent.
- Technology, data and AI risks held in the register
- Cyber and information security controls with test evidence
- Remuneration policy and implementation report inputs
- Voting outcomes and the response to them tracked
Assurance and stakeholders
Effective assurance and internal control supporting the integrity of reporting, and a stakeholder inclusive approach that serves the organisation's long term interests.
- Combined assurance map across all providers
- Assurance gaps and duplication surfaced for the committee
- Stakeholder register with engagement records
- Stakeholder related risks held in the register
Getting King V coverage in place
4 steps from where you are today to a King V position your auditor can rely on.
Book a demoBecause King V consolidates rather than replaces, most existing disclosure has a home. The first pass establishes which King IV disclosures move where, and which principles are left without anything behind them.
How Dimeri covers King V
The Disclosure Framework completed from the record
Each entry in the King V Disclosure Framework is linked to the decisions, papers, assessments and actions that support it, with their dates and authors. The framework is filled in from a year of evidence rather than drafted from recollection at reporting time.
Cross-referencing without duplication
The Framework permits cross-referencing to other reports. Because the same underlying record feeds the integrated report, the audit committee pack and the governance disclosure, the cross-references point at consistent figures rather than at three versions of the same claim.
Combined assurance the board can see
The assurance map shows which providers cover which significant risks, where coverage duplicates and where it is absent. That is the basis on which a governing body can honestly explain how it satisfied itself about assurance.
King V questions
When does King V take effect?
King V was published on 31 October 2025 and applies to financial years commencing on or after 1 January 2026, with early adoption encouraged. Organisations with a December year end are therefore reporting under King V for the 2026 financial year, while a June year end organisation moves in July 2026.
What changed from King IV?
The seventeen principles of King IV have been consolidated into thirteen, with principles merged rather than removed. The leadership principle, for example, now absorbs what was previously covered by separate governing body and delegation principles, and similar consolidation runs throughout. The Code also strengthens technology governance, including artificial intelligence and cyber risk, and introduces a standardised Disclosure Framework for reporting application.
What is the King V Disclosure Framework?
It is a standardised template through which the governing body discloses how it applied each principle, or explains its reasoning where a principle was not applied. It permits cross-referencing to other reports so the same disclosure is not repeated. Standardising the format makes governance reports comparable across organisations, which is the main practical consequence for anyone drafting one.
Is King V mandatory?
The Code itself is voluntary and principles based, and it is written to apply to organisations of any size or sector incorporated in South Africa, including listed and unlisted companies, state owned entities, municipalities, non-profits, retirement funds and smaller enterprises. It becomes binding through other instruments: JSE-listed companies are required to apply King V under the Listings Requirements. Whether and how it applies to you is a question for your legal advisers.
Does apply and explain still apply?
Yes. King V retains apply and explain. The governing body explains in its own words how it applied each principle and what that application achieved, rather than confirming compliance with a rule. What has changed is that the explanation is now made through a standardised Framework, which makes a weak explanation easier to spot.
Can Dimeri produce our governance report?
It produces the supporting position: which principles have practices behind them, what evidence exists for each Framework entry and where the gaps sit. The report itself is written by the organisation, because the point of apply and explain is that it is the governing body's own account.
Is this a substitute for the Code or for legal advice?
No. The principle summaries on this page describe subject matter and are not quotations from the Code. The King V Code is published by the Institute of Directors in South Africa and should be obtained from them, and your legal advisers should confirm how it applies to your organisation.
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