Risk disclosures by South African listed companies post-King III

Kim Raemaekers · Warren Maroun · Nirupa Padia

53 citations0/0 files storedSouth African Journal of Accounting Research

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Risk Management in Financial Firms

Abstract

The introduction of principles on the governance of risk in the King Code on Corporate Governance (King III), coupled with the drive for more integrated models of reporting, has highlighted the need for effective communication of risks and risk-management strategies to stakeholders. To date, however, there has been little research on trends in risk disclosure practices by large firms listed on the Johannesburg Stock Exchange (JSE). As such, this research adds to the body of integrated reporting literature by examining changes in the extent of risk disclosures by these companies from 2010 to 2012. The research finds that, although there has been an increase in disclosure over this period, there is a possibility of reporting on the governance of risk being a compliance-based exercise rather than an example of effective stakeholder communication.

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References

1997A Survey of Corporate Governance 2011Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China*2014Integrated Reporting, Quality of Management, and Financial Performance 2013Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman 2013Is Integrated Reporting the silver bullet of financial communication? A stakeholder perspective from South Africa 2010Corporate Governance and Accountability 2013The International Integrated Reporting Council (IIRC) Integrated Reporting Framework: Toward Better Sustainability Reporting and (Way) Beyond 2013Integrated reporting in the South African mining sector

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2018Biodiversity reporting and organised hypocrisy 2016An initial review of biodiversity reporting by South African corporates: The case of the food and mining sectors 2020Executive director remuneration and company performance: panel evidence from South Africa for the years following King III

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