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
type: CreativeWork
description: 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 adequately meet stakeholders' interests and needs since several shortcomings limit the reports' usefulness for decision-making. These circumstances, extrinsic, and intrinsic motivating factors have led to Integrated Reporting maturing in the existing reporting landscape. At its core, Integrated Reporting aims to ensure holistic communication about an organisation's value creation, preservation, or erosion in the short, medium, and long term. It is important to emphasise how the strategy, governance, business model, performance, and prospects influence value transformation in the changing environment. Integrated Reporting thus combines financial and non-financial information. Therefore, it is considered as a possible approach to support the economy's sustainable development and meet the increasing demands on corporate reporting. Integrated Reporting can be seen as an advancement of prevailing reporting concepts and is regarded as a holistic approach to interdisciplinary and integrated corporate management. The still relatively young research in Integrated Reporting is mainly reflected in analysing normative or conceptual issues on Integrated Reporting but less on its degree. In addition, existing research has focussed primarily on studying South African companies. Therefore, this dissertation attempts to close the accentuated research gap by conducting a cross-country analysis between South Africa and Germany. Compared to previous studies, this dissertation does not distinguish between self-declared adopters of Integrated Reporting and those who do not explicitly refer to the International Integrated Reporting Framework. In order to avoid the self-selection bias resulting from…
abstract: 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 adequately meet stakeholders' interests and needs since several shortcomings limit the reports' usefulness for decision-making. These circumstances, extrinsic, and intrinsic motivating factors have led to Integrated Reporting maturing in the existing reporting landscape. At its core, Integrated Reporting aims to ensure holistic communication about an organisation's value creation, preservation, or erosion in the short, medium, and long term. It is important to emphasise how the strategy, governance, business model, performance, and prospects influence value transformation in the changing environment. Integrated Reporting thus combines financial and non-financial information. Therefore, it is considered as a possible approach to support the economy's sustainable development and meet the increasing demands on corporate reporting. Integrated Reporting can be seen as an advancement of prevailing reporting concepts and is regarded as a holistic approach to interdisciplinary and integrated corporate management. The still relatively young research in Integrated Reporting is mainly reflected in analysing normative or conceptual issues on Integrated Reporting but less on its degree. In addition, existing research has focussed primarily on studying South African companies. Therefore, this dissertation attempts to close the accentuated research gap by conducting a cross-country analysis between South Africa and Germany. Compared to previous studies, this dissertation does not distinguish between self-declared adopters of Integrated Reporting and those who do not explicitly refer to the International Integrated Reporting Framework. In order to avoid the self-selection bias resulting from…
author: Mock, Marcel
language: en
keywords: Integrated Reporting, Corporate Reporting, Integrated Management, Cross- Country-Analysis, Content Analysis
license: http://creativecommons.org/licenses/by-nc-nd/4.0/
date published: 2024
date modified: 2026-07-24T03:17:47Z
provider: Universidad Catolica de Murcia - Doctoral
publisher: Networked Digital Library of Theses and Dissertations
type: WebPage
source organization: Universidad Catolica de Murcia - Doctoral

PropertyValue
property ID: Handle
value: http://hdl.handle.net/10952/7966