Towards integrated reporting: The inclusion of content elements of an integrated annual report in the chairmen’s statements of JSE-listed companies

Mmako, Nthabeleng; Rensburg, Mari Jansen van

doi:10.4102/sajbm.v48i1.19

Cited by 8 publications

(7 citation statements)

References 12 publications

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“…Table 7 reveals that paralleling the choice of accounting scholars, public listed companies were widely (56.4 percent) researched in finance, management and other journals as well (e.g., Buitendag et al ., 2017; Churet & Eccles, 2014; Jensen & Berg, 2012; Knauer & Serafeim, 2014; Mmako & van Rensburg, 2017; Venter et al ., 2017). Sixteen (20.5 percent) of the 78 articles related to IR did not specify their research settings (see Table 7).…”

Section: Review Findings and Discussionmentioning

confidence: 99%

12 years of integrated reporting: A review of research

Jayasiri

Kumarasinghe

Pandey

2022

Accounting & Finance

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Corporate reporting provides insights into how a company views itself and its role in society by communicating the company's performance in both financial and non-financial terms (Krzus, 2011). Growing business complexity and the globalised business environment have increased pressure on companies to be more transparent in reporting their business performance and value propositions by adopting a forward-looking approach, which led to the evolution of integrated reporting (IR) as a new corporate reporting reform. The central idea of 'value creation' in IR

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Section: Review Findings and Discussionmentioning

confidence: 99%

12 years of integrated reporting: A review of research

Jayasiri

Kumarasinghe

Pandey

2022

Accounting & Finance

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“…Signalling theory suggests that a company with superior quality has the incentive to signal SAMPJ 14,1 its excellence to a variety of stakeholders to differentiate itself from low-quality companies to attract the favour of stakeholders (Carpenter and Boyle, 2011). Biodiversity reporting can be a tool by a company to signal its excellence to its stakeholders (An et al, 2011;Mmako and van Rensburg, 2017). Signalling theory predicts that the adoption of biodiversity reporting is triggered by its business value including lower financing costs and an increase in company value (Van Zijl et al, 2017;Girella et al, 2019).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Implementing biodiversity reporting: insights from the case of the largest dairy company in China

Sun

Lange

2022

SAMPJ

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Purpose This study aims to explore the biodiversity reporting by the largest dairy company in China (the Yili Group). The authors use signalling theory, legitimacy theory, institutional theory and stakeholder theory to understand the Yili Group’s motivations to report biodiversity disclosures. Design/methodology/approach This study uses content analysis, guided by a biodiversity disclosure index, to explore and investigate the disclosure themes and tone for the stand-alone Yili Group biodiversity reports for the period 2017–2019. The content analysis is supplemented by a selection of interviews used to obtain additional insights into the Yili Group’s biodiversity reporting. Findings A gradual improvement is noted in the Yili Group’s biodiversity reporting over time, while the need for improvement remains as the Yili Group matures in its reporting. The company tends to report symbolic disclosures rather than substantive ones and is motivated more by external pressures and/or incentives than by morality and/or stakeholder accountability: this pushes the company towards more dominant symbolic biodiversity disclosure practices. Practical implications Findings are particularly relevant to the management of Chinese companies planning to publish biodiversity reports or enhance biodiversity disclosure practices as they draw attention to specific aspects of biodiversity reporting which require improvement. Improvements in biodiversity reporting provide a signal that such reporting is maturing and that organizations are recognizing the need for managing their biodiversity impact. Social implications Given that the Yili Group is a pioneer among Chinese firms in publishing biodiversity reports, this paper suggests other companies’ imitation of the Yili Group and helps promote the diffusion of biodiversity reporting in China. In addition, this paper provides a basis for a call for Chinese companies to strengthen their awareness and accountability regarding biodiversity and the conservation thereof. Originality/value This study is among the first to explore biodiversity reporting and disclosure in a China-based organization. While the study deals with one company, the findings are broadly applicable for other organizations seeking to undertake biodiversity accounting and reporting. Considering that biodiversity accounting is a research area which is still under-investigated, this paper aims to respond to the call of Jones and Solomon (2013) for pushing the boundaries in biodiversity accounting.

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“…The PGDIR, the object of the study, is based on the principles of social and environmental justice and is presented from a social and environmental justice perspective. (Engelbrecht, Yasseen & Omarjee 2018;Mmako & Van Rensburg 2017).…”

Section: Literature Reviewmentioning

confidence: 99%

Integrated reporting education and hegemonic domination

Barac

Conradie

Klerk

2020

Journal of Economic and Financial Sciences

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Orientation: Conventional accounting education is presented from a business perspective that rationalises the prioritisation of shareholder interests. Such a paradigm, viewed as the hegemony of business, fails to deliver on the emancipatory intent of social and environmental justice.Research purpose: To determine whether a postgraduate diploma in integrated reporting (PGDIR) (advancing the principles of social and environmental justice) offered participants an explicitly transformative experience.Motivation for the study: As educators, first, the authors set out to determine whether graduates of the PGDIR achieved a critical awareness of the tension between sustainability and the hegemony of business, and second, they wanted to determine whether the PGDIR prepared students to deal with hegemonic domination in practice.Research approach/design and method: In this qualitative study, the first 4 years PGDIR graduates were interviewed.Main findings: Postgraduate diploma in integrated reporting graduates, after critical self-reflection, expressed a sense of disillusionment arising from having attempted to implement the theory presented in the PGDIR. Whilst prior studies have identified critical thinking skills as necessary components of critical accounting education, this study suggests the need for emotional intelligence, and skills in consultation and negotiation as equally important tools to empower graduates to deal with hegemonic tension in practice.Practical/managerial implications: The findings of the study could inform accounting pedagogies, as it explains how integrated reporting, with its purpose of advancing the principles of social and environmental justice, was taught in the PGDIR.Contribution/value-add: The PGDIR, the object of the study, is based on the principles of social and environmental justice and provides insights into the way that these concepts can be taught in a progressive way.

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Towards integrated reporting: The inclusion of content elements of an integrated annual report in the chairmen’s statements of JSE-listed companies

Cited by 8 publications

References 12 publications

12 years of integrated reporting: A review of research

12 years of integrated reporting: A review of research

Implementing biodiversity reporting: insights from the case of the largest dairy company in China

Integrated reporting education and hegemonic domination

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