Organisational benefits and implementation challenges of mandatory integrated reporting

By M. Steyn. 2014

201 citations recorded by the source corpus.

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The expansion of non-financial reporting: an exploratory study (2018, unknown): “In one article, Steyn (2014) analyses how CEOs, CFOs and senior executives of South African listed companies perceive the benefits and implementation challenges resulting from integrated reporting requirements, as well as the motives for preparing an integrated report.”
Determinants of forward-looking disclosures in integrated reporting (2018, background): “This requires the company to disclose their future outlook, which includes future objectives, how these objectives will be achieved and what constitutes the challenges and obstacles in the way of achieving these objectives (Steyn, 2014).”
The readability of integrated reports (2017, background): “…2016; Chatterjee, 2008; Chen, Jermias, & Nazari, 2016; Cook & Sutton, 1995; De Villiers & Van Staden, 2006; Deegan, 2000; Hooghiemstra, 2000; Lai, Melloni, & Stacchezzini, 2014; Magnaghi & Aprile, 2014; Montecchia, Giordano, & Grieco, 2016; Setia et al., 2015; Steyn, 2014; Williams & Adams, 2013).”
Impact of Sustainability Reporting and Inadequate Management of ESG Factors on Corporate Performance and Sustainable Growth (2020, background): “Steyn [56] found that sustainability reporting contributes to the improvement of companies with superior financial performance.”