When a publication is not the work of an individual author or of authors working collectively, but comes from an organization, association, international organisation, government or any official body, then the authorship is attributed to that corporate body. This will include reports published by these entities.
Anglo American (2017) ...
... (International Monetary Fund, 1977).
"....." (International Monetary Fund, 1977: 341).
FORMAT OF A REFERENCE TO A PUBLICATION OF A CORPORATE BODY
Name of Issuing Body. Year of publication. Title of publication (in italics). Place of publication: Publisher. Report Number (when applicable).
EXAMPLES OF PRINTED REFERENCES
International Monetary Fund. 1977. Balance of payments manual. 4th ed. Washington, DC: International Monetary Fund.
South Africa. Central Statistical Service. 1996. Statistical release. PO317. Pretoria: Central Statistical Service.
UNESCO. 1999. General information programme and summary of activities. Paris: UNESCO. (PGI-93/WS/22).
If the corporate body is both the author and publisher of the document, it is named twice.
EXAMPLES OF ELECTRONIC REFERENCES
FORMAT OF A REFERENCE TO AN UNPUBLISHED REPORT
Author’s Surname, Initials. Year. Title. Details of the purpose of the report. Unpublished.
EXAMPLE OF A REFERENCE TO A PRINTED REPORT
Collins, J. 1997. Report on visit to international business schools. Report to the Unisa Graduate School of Business Leadership. Unpublished.
Note: The title of an unpublished work will not be italicised.