The Implications of Integrated Reporting on the Quality of Corporate Disclosure Practices

What is it about?

This study explores how the adoption of integrated reporting (IR) practice has influenced organisational reporting practices of South African companies over time. In particular, the study examines whether the adoption of IR has stimulated substantive reporting practices, or is ceremonial in nature.

Featured Image

Why is it important?

The findings of this study, which reveal the current IR practice is largely ceremonial in nature, inform relevant regulatory authorities about how the adoption of IR practice has shaped corporate reporting practice. The findings are also informative to current and potential integrated reporters about specific aspects of the IR practice that require improvements.