2023
DOI: 10.1002/csr.2642
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The progression of disclosures in the basic materials industry of South Africa

Elda du Toit,
Pieter Willem Jacobus Delport

Abstract: Considering debates surrounding the usefulness of integrated reporting for decision‐making, this exploratory study uses objective measures to investigate the quality of disclosures other than financial in the basic materials industry of South Africa. Annual and integrated reports for the basic materials and consumer discretionary industries are evaluated over 12 years, from 2008 to 2020 for a total of 1204 firm‐year observations to investigate whether (1) integrated reporting brought positive change and (2) wh… Show more

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