Evaluating integrated reporting quality, its determinants and its effect on sustainability in a mandatory reporting environment

over time firms may be looking beyond merely satisfying the regulatory requirements to realise the full benefits of IR. Furthermore, the study finds that among the three examined determinants of IR quality—political visibility, effective corporate governance and financial performance—on the JSE, political visibility is the best predictor. Also, the study finds evidence to support the assertion that IR affects sustainability. Moreover, IR quality is found to mediate the relationship between corporate governance, political visibility and sustainability performance. Hence, the argument that IR has abandoned sustainability cannot be substantiated. Although IR continues to evolve, 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.

Grantor dc:publisher

Edith Cowan University, Research Online, Perth, Western Australia

Year dc:date

2020

Author dc:creator

• Appiagyei, Kwadjo

• integrated reporting
• sustainability
• determinants
• South Africa
• partial least squares structural equation modelling (PLS-SEM)
• Accounting
• Portfolio and Security Analysis

Repository record dc:identifier

https://ro.ecu.edu.au/theses/2378

OAI identifier oai:identifier

oai:ro.ecu.edu.au:theses-3380