Author:
Appiagyei Kwadjo,Djajadikerta Hadrian Geri,Mat Roni Saiyidi
Abstract
Purpose
This study aims to examine the relationship and effect of integrated reporting (IR) quality on sustainability performance and explore the relationships and effects of corporate governance mechanisms on IR quality and sustainability performance.
Design/methodology/approach
Partial least squares structural equation modelling (PLS-SEM) was used in a longitudinal study by following the steps in Roemer’s Evolutionary Model on a sample of listed companies on the Johannesburg Stock Exchange (JSE) in South Africa for a period from 2011 to 2016.
Findings
This study finds board effectiveness and external audit quality to be important determinants of IR quality. It also observes a strong effect of the IR quality on sustainability performance.
Originality/value
This study contributes by using and analysing a longitudinal data set from JSE, currently the only capital market globally requiring the mandatory IR application since 2010.
Reference107 articles.
1. A template for integrated reporting;Journal of Intellectual Capital,2013
2. Conceptualising the contemporary corporate value creation process;Accounting, Auditing and Accountability Journal,2017
3. Corporate governance and accounting scandals;The Journal of Law and Economics,2005
4. The trend of integrated reporting practice in South Africa: ceremonial or substantive?;Sustainability Accounting, Management and Policy Journal,2016
5. Audit committee effectiveness and family firms: impact on performance;Management Decision,2020
Cited by
8 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献