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The trend of integrated reporting practice in South Africa: ceremonial or substantive?

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References

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2000

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Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis

938 cited

2014Integrated Reporting: Insights, gaps and an agenda for future research863 cited

Cited by

2020The role of ownership structure in integrated reporting policies175 cited
2016Audit committee and integrated reporting practice: does internal assurance matter?165 cited
2017The readability of integrated reports160 cited
2019Does external assurance contribute to higher quality integrated reports?153 cited
2018Assessing current company reports according to the IIRC integrated reporting framework151 cited
2020Does Corporate Governance Affect the Quality of Integrated Reporting?135 cited
2017Initial trends in corporate disclosures following the introduction of integrated reporting practice in South Africa134 cited
2020The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework133 cited
2022Consequences of CSR reporting regulations worldwide: a review and research agenda127 cited
2023True transparency or mere decoupling? The study of selective disclosure in sustainability reporting125 cited
2019Materiality in an integrated reporting setting: Insights using an institutional logics framework123 cited
2017Diffusion of integrated reporting in an emerging South Asian (SAARC) nation115 cited
2023Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Union's Directive 2014/95113 cited
2020Integrated reporting, financial reporting quality and cost of debt112 cited
2022Refining integrated thinking108 cited
2020The state of business sustainability reporting in sub-Saharan Africa: an agenda for policy and practice107 cited