Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 18 of 18 for “"integrated reporting"”.
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Integrated reporting in Sri Lankan PLCs
This thesis focuses on the Integrated Reporting (IR) adoption decision by Sri Lankan Public Listed Companies (PLCs) from different perspectives. The thesis adopts an institutional theory with special reference to institutional isomorphism and institutional entrepreneurs as a theoretical framework …
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The Development of Integrated Reporting and Concept Design for a Holistic Implementation: A Cross-Country Analysis of the Degree of Integrated Reporting in South Africa and Germany
In corporate reporting, the density and complexity of information is constantly increasing. However, the relevance of information for the organisation's shareholders and stakeholders to make efficient decisions is also growing. Traditional corporate and financial reporting seems insufficient to …
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Integrated reporting : inspiring companies to integrate sustainability into their business strategy and practice?
… represented by selected South African companies' integrated reports (IRs), and the underlying 'substance' of CS, being the integration of sustainability into companies' strategy and operations. The research also explores the extent to which organisational culture and management systems underpin …
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Evaluating integrated reporting quality, its determinants and its effect on sustainability in a mandatory reporting environment
… the full potential of IR in the corporate reporting environment may not have been realised yet. Therefore, countries and capital market regulators that are considering mandating IR may find the evidence from this study useful in their considerations.
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Combined assurance, firm reporting and market consequences: The mediating roles of Board monitoring intensity and integrated reporting quality
There have been changes in corporate reporting practice to meet the changing needs of the business environment and stakeholders, which aimed to improve corporate reporting and capital market performance of firms. Integrated reporting (IR) has evolved as the current corporate reporting framework to …
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DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES
… corporate characteristics and the quality of its integrated report. The JSE Top 100 companies are used as the study population, with the Ernst & Young Excellence in Reporting ratings used as the framework for assessing integrated reporting quality. A multiple multivariate regression analysis was …
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Trends in sustainability disclosures in the integrated reports of South African listed companies
… of an organisation. With the introduction of integrated reporting, organisations are encouraged to use integrated thinking to create value for their organisation in the short and long term, using all of the capitals or resources available to them. The new emphasis on reporting on maximising …
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Integrated Thinking: Concept, Measurement and Economic Benefits
… This has led to rapid developments in corporate reporting, particularly the provision of non-financial information relating to an organisation’s sustainability. Integrated Reporting, with its underlying management philosophy of Integrated Thinking, is a recent and popular development in corporate …
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Navigating Uncharted Territory: Exploring the Drivers and Challenges of TCFD Reporting in South Africa
… Understanding the drivers and challenges of TCFD reporting is vital to promoting its widespread adoption. However, there is a notable dearth of studies investigating the drivers and challenges of sustainability reporting in general, and TCFD reporting specifically, within the context of emerging …
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Navigating Uncharted Territory: Exploring the Drivers and Challenges of TCFD Reporting in South Africa
… Understanding the drivers and challenges of TCFD reporting is vital to promoting its widespread adoption. However, there is a notable dearth of studies investigating the drivers and challenges of sustainability reporting in general, and TCFD reporting specifically, within the context of emerging …
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Implications of the distinct or interchangeable use of the terms “ESG” and “sustainability” on reporting by global banks in the context of COVID-19
… in 2019 and 2021 and the implications regarding reporting practices. The integrated reports and sustainability reports analysed are for a sample of 25 banks, as banks have a dual responsibility in terms of ESG and sustainability reporting. The sampled banks are from South Africa, Japan, the …
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CSR and Taxes: Examining the Taxing Debate Over a Corporate's Social Responsibility
… at a national level, the standardisation of integrated reporting requirements, as well as the inclusion of corporate tax planning activities in integrated reports and CSR disclosures.
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Essays on Economic and Behavioral Consequences of CSR Reporting Regulations
… passed corporate social responsibility (CSR) reporting regulations for all or a subset of listed firms. An important feature of the CSR reporting regulations worldwide is that the regulations are relatively soft in the sense that most countries pass disclosure regulations that contain …
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An evaluation of the co–operative business model within the context of the global reporting initiative
… change from a single-bottom-line management and reporting approach to a triple-bottom-line management and reporting approach. The Global Reporting Initiative (GRI) developed a Sustainability Reporting Framework that is generally considered the most widely used framework in terms of social …
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Avaliação da comunicação da sustentabilidade em relatos integrados: um estudo de caso no Brasil
Esta dissertação apresenta um trabalho de pesquisa que visa analisar, em uma amostra, a comunicação sobre a sustentabilidade em Relatos Integrados (RI) de organizações no Brasil. O objeto deste trabalho é avaliar se nestes relatos as informações financeiras e não financeiras são tratadas de forma …
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Critical Evaluation of Leadership Gender Diversity as a Driver of ESG Disclosure: A Case Study of Companies Listed on the Johannesburg Stock Exchange
The thesis examines the relationship between leadership gender diversity and Environmental, Social, and Governance (ESG) disclosure within Johannesburg Stock Exchange (JSE) - listed companies. Motivated by the increasing global emphasis on stakeholder capitalism, the study investigates whether the …