5 MARKS

Salt Works Ltd is a company that specialises in producing salt. Comment on the information presented below in relation to the requirements of the King IV report. You should specifically address Salt Works Ltds adherence to King IV Report requirements in each instance.

4.1 The company uses salt-extraction methods that are harmful to the breeding grounds of several endangered bird species in the Dorob National Park. (2)

4.2 The company only has executive directors, who are all accountants. (3)