A research report submitted to the Faculty of Commerce, Law and
Management, University of the Witwatersrand
In partial fulfilment of the requirements for the degree of Master of
Commerce, 2017 / The success of integrated reporting depends on whether or not corporate South Africa
communicates with its stakeholders to gauge their perceptions, allowing for their
interests and expectations to drive the content of the reports. This study explores the
consistencies between the emphasis placed on certain integrated reporting themes by
companies within the financial services sector of the Johannesburg Stock Exchange
and the perceived importance of these themes by stakeholders. By analysing the
differences in emphasis between companies and respondents, this paper will prove
that a perception gap has developed because of a lack of understanding by companies
about what information users value. In addition, by experimenting with the
sophistication characteristic of respondents, this study will demonstrate that
sophistication has an effect on the type of disclosures which users value and the
method by which they wish it to be conveyed / GR2018
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:wits/oai:wiredspace.wits.ac.za:10539/24401 |
| Date | January 2017 |
| Creators | Naynar, Nolin Riley |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
| Format | Online resource (94 leaves), application/pdf |
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