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Integrated Reporting : Perspectives of Corporate Report Preparers and Other Stakeholders
Adhariani, Desi; de Villiers, Charl - 2020
Purpose: To explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR ….Findings: There is a limited level of knowledge regarding integrated reporting, but a high level of interest. Corporate report …
Persistent link: https://www.econbiz.de/10014359315
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Insights From Narrative Disclosures Regarding Integrated Thinking in Integrated Reports in South Africa and Japan
Arul, Rayhan; de Villiers, Charl; Dimes, Ruth - 2020
Purpose: This study aims to provide insights into the poorly understood concept of Integrated Thinking by comparing and contrasting disclosures related to Integrated Thinking provided in Integrated Reports in two different institutional settings.Design/method: The study uses content analysis of...
Persistent link: https://www.econbiz.de/10014359316
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A Critical Reflection on the Future of Financial, Intellectual Capital, Sustainability and Integrated Reporting
de Villiers, Charl; Sharma, Umesh Prasad - 2020
This paper examines the future of IC reporting by offering critical reflection on different forms of reporting, with a particular focus on Integrated Reporting (IR). While, the Global Reporting Initiative (GRI) framework for corporate social responsibility disclosures, the International...
Persistent link: https://www.econbiz.de/10014359317
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The Influence of Integrated Reporting and Stakeholder Information Needs on the Disclosure of Social Information in a State-Owned Enterprise
Farneti, Federica; Casonato, Federica; Montecalvo, Monica; … - 2020
-depth, semi-structured interviews with key preparers of the integrated report at New Zealand Post, to study changes in disclosures …
Persistent link: https://www.econbiz.de/10014359318
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The Influence of Integrated Reporting and Internationalisation on Intellectual Capital Disclosures
Terblanche, Wendy; de Villiers, Charl - 2020
Purpose: The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is … samples of companies. Findings: The findings show that companies preparing an integrated report disclose more IC information … IC disclosure research may have to take into account whether companies prepare an integrated report. Practical …
Persistent link: https://www.econbiz.de/10014359321
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The Influence of Integrated Reporting on Business Model and Strategy Disclosures
Sukhari, Aneetha; de Villiers, Charl - 2020
report in South Africa, but were disclosed thereafter. By 2014, companies used diagrams, flow charts, and informative …
Persistent link: https://www.econbiz.de/10014090089