Linking integrated reporting quality with sustainability performance and financial performance in South Africa

Background: Ten years have lapsed since the launch of the International Integrated Reporting Council. Stakeholders increasingly question whether integrated reporting (IR) meets the objectives of decision-usefulness and accountability. Aim: The primary objective of this study was to assess the usefu...

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Bibliographic Details
Main Authors: Nadia Mans-Kemp, Cornelis T. van der Lugt
Format: Article
Language:English
Published: AOSIS 2020-08-01
Series:South African Journal of Economic and Management Sciences
Subjects:
Online Access:https://sajems.org/index.php/sajems/article/view/3572