King IV's philosophy of integrated thinking and governance, promotes the integration of governance functional area report back into the rest of the integrated reporting elements. Oversight of these functional areas is maintained by the Board and its subcommittees as follows:
| King IV functional area | Committee oversight | Report back |
| Risk | Audit, Risk and Compliance | |
| Technology and information | Audit, Risk and Compliance | |
| Regulatory compliance | Audit, Risk and Compliance | Compliance report |
| Social, Ethics and Transformation | ||
| Assurance | Audit, Risk and Compliance | |
| Stakeholder relationships | Social, Ethics and Transformation |
Social, Ethics and Transformation Committee's report |
| Remuneration | Remuneration and Nomination | Remuneration report |