320. To the extent that the integrated report is subject to assurance, the name of the assurer should be clearly disclosed together with the period under review, the scope of the assurance exercise and the methodology adopted.

321. The Board should delegate to the audit committee the general oversight function of integrated disclosure. This committee should review the integrated report to ensure that the information in it is reliable and that it does not contradict other aspects of the report.

322. Organisations should have policies in place to determine the initiatives and strategies to cover environmental and social activities. These policies should address stakeholder and community interests/relations and management and provide a basis for information to be included in integrated reporting.

• According to the NATIONAL CODE ON CORPORATE GOVERNANCE ZIMBABWE