IT governance is concerned with the oversight of IT assets, their contribution to business value and the mitigation of IT-related risks. Emerging research calls for more board level engagement in IT governance and identifies profound consequences for digitized organizations in case the board is not involved. Against this context, this article analyses how corporate governance codes are guiding boards to provide transparency on how they treat IT governance. The findings show that only the South African corporate governance code, King III, contains a significant amount of IT (governance)-related content. As a second objective, this article builds on these findings by providing an exploratory insight in the contemporary state of IT governance transparency in Belgian and South African companies. This way, the influence of the national corporate governance code on IT governance transparency is explored. The authors' findings show that South African firms tend to be more concerned with IT governance transparency in their annual reports than Belgian firms, given a comparable IT strategic role and ownership structure. Accordingly, the case is made for including more IT (governance)-related guidance in national corporate governance codes, as this might enable companies to be more transparent about their IT governance.

中文翻译：

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年度报告中的国家公司治理准则和IT治理透明度

IT治理与IT资产的监督，对业务价值的贡献以及与IT相关的风险的缓解有关。新兴的研究要求董事会更多地参与IT治理，并在不涉及董事会的情况下确定对数字化组织的深远影响。针对这种情况，本文分析了公司治理代码如何指导董事会提供有关如何对待IT治理的透明度。调查结果表明，只有南非公司治理法规King III包含大量与IT（治理）相关的内容。作为第二个目标，本文通过对比利时和南非公司的IT治理透明性的当代状态提供探索性见解，以此为基础。这条路，探讨了国家公司治理法规对IT治理透明度的影响。作者的发现表明，与IT公司具有​​类似的IT战略角色和所有权结构相比，南非公司在年度报告中往往更关注IT治理的透明度。因此，有理由在国家公司治理代码中包含更多与IT（治理）相关的指导，因为这可能使公司对其IT治理更加透明。