Integrated reporting in South Africa in 2012: Perspectives from South African institutional investors

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Integrated reporting: The current state of empirical research, limitations and future research implications (2016, background): “Atkins and Maroun (2015) interviewed 20 experts from the institutional investment industry in South Africa to obtain investors’ views on IR.”
Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting (2015, unknown): “Atkins and Maroun (2015) explored the views of the South African institutional investment community on the first sets of integrated reports produced by companies listed on the Johannesburg Securities Exchange, while other studies have engaged with institutional investors on social and environmental…”
Determinants of forward-looking disclosures in integrated reporting (2018, background): “Integrated reporting guidelines emphasize on the importance of cohesive and multidimensional reporting, which communicates the factors that in ﬂ uence organizational value over time (Atkins and Maroun, 2015).”
The potential of integrated reporting to enhance sustainability reporting in the public sector (2018, background): “Although IR is primarily focused on the providers of financial capital, the IIRC (2013) claims it will involve other stakeholders by integrating financial and nonfinancial information (Atkins et al., 2015; Atkins and Maroun, 2015; Stent and Dowler, 2015).”