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n Southern African Journal of Accountability and Auditing Research - Assessing the extent of application of integrated reporting guidelines by South African banks

Volume 20 Number 1
  • ISSN : 1028-9011

Abstract

Corporate communication changed considerably over the last two decades, evolving from separate reports on financial and sustainability performance to integrated reporting. Since South Africa is considered an integrated reporting pioneer, the authors investigated the extent of application of integrated reporting guidelines by locally listed banks for the reporting periods 2011, 2013 and 2015. Annual scores were allocated to each bank to reflect their application of the International Integrated Reporting Council’s framework. Positive developments were noted pertaining to the application of certain guiding principles and content elements. There is, however, still scope for improvement, especially integrated reporting of the small banks. As stakeholders require material information to make informed decisions, banks should focus on providing more substantive details in an integrated manner. Educators should cultivate the integrated thinking philosophy among future corporate leaders.

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/content/journal/10520/EJC-11fd63412f
2018-11-01
2019-10-21

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