Quality, determinants and consequences of integrated reporting in South Africa

Abstract

Integrated reporting (IR) is expected to be the next corporate reporting norm which combines the relevant financial and sustainability information in one report to meet the needs of capital providers. IR application all over the world has been largely voluntary while South Africa has introduced a mandatory apply or explain basis for firms on the Johannesburg Stock Exchange. Although numerous benefits have been attributed to IR, empirical evidence to support these assertions and establish a business case for the adoption of IR is desirable. The research examines the mandatory South African context for the quality of IR since its application in 2010. The factors influencing IR quality as well as the outcomes are examined to provide information to capital market regulators and governments considering the mandatory adoption of IR and to the International Integrated Reporting Council (IIRC) in their promotion of IR.

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