Integrated reporting in South Africa: some initial evidence

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Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective (2017, background): “…early evidence of integrated reports in practice, by assessing the quality of the information they provide, as well as the impacts of IR on corporate reporting needs and external users (e.g. Eccles et al., 2015; Melloni, 2015; Setia et al., 2015; Stent and Dowler, 2015; Veltri and Silvestri, 2015).”
The readability of integrated reports (2017, background): “Integrated reports are supposed to demonstrate value-to-society (Flower, 2015; Setia et al., 2015), rather than valueto-investors, but are still mainly produced with investors in mind (Rensburg & Botha, 2014).”
The expansion of non-financial reporting: an exploratory study (2018, unknown): “Also, we measure the importance of categories by the number of pages covering topics considered important for NFR, whereas Setia et al. (2015) and Ahmed Haji and Anifowose (2016) use lists of disclosure items that do not measure the relative volume of each topic.”
Integrated reporting: The current state of empirical research, limitations and future research implications (2016, background): “Tweedie and Martinov-Bennie (2015) concentrate on the differences between IR and CSR reporting by analysing press releases and frameworks by the IIRC, GRI, A4S and the King Committee on corporate governance.”