Is integrated reporting the silver bullet of financial communication? A stakeholder perspective from South Africa

By R. Rensburg, E. Botha. 2014

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Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) (2018, background): “South African quoted companies are mandated to submit an integrated annual report as approved by the King III report (Rensburg & Botha, 2014; Zhou, Simnett, & Green, 2017).”
The readability of integrated reports (2017, background): “%) of the economically active population uses English as a first or home language, even though English is the business language of South Africa (Rensburg & Botha, 2014; Statistics South Africa, 2017).”
Integrated reporting in South Africa in 2012: Perspectives from South African institutional investors (2015, result): “This comment is consistent with initial research findings which identify a lack of understanding of key financial and sustainability principles as a significant obstacle to the widespread use of integrated reports in South Africa (Rensburg and Botha, 2014).”
Integrated reporting: The current state of empirical research, limitations and future research implications (2016, background): “…to provide incentives for conducting further research activities as to whether investors also use IR for financial evaluation (not supported by Rensburg and Botha 2014) and whether they react in a positive way if an assured IR is presented in comparison to a stand-alone CSR report (not…”