The influence of integrated reporting on business model and strategy disclosures

Show simple item record

dc.contributor.author Sukhari, Aneetha
dc.contributor.author De Villiers, Charl Johannes
dc.date.accessioned 2020-04-15T07:13:23Z
dc.date.issued 2019-12
dc.description.abstract Business model (BM) and strategy disclosures could provide investors with relevant information. This study offers a platform for future research on BM and strategy disclosure and is the first to analyse the change in BM and strategy disclosures after the introduction of an integrated reporting (IR) requirement, to propose a framework for disclosure quality analyses, and to analyse how companies disclose the relationship between their BM and strategy. The findings show that BMs and strategy were not disclosed before the requirement to publish an integrated report in South Africa, but were disclosed thereafter. By 2014, companies used diagrams, flow charts, and informative narratives of business plans and value chains. Companies now disclose their strategic goals more transparently, but still do not link these goals to BMs, key performance indicators, risks or opportunities. The findings provide insight into disclosures that improved since the IR requirement and matters that are still not fully disclosed, which would be of interest to regulators tasked with investor protection. en_ZA
dc.description.department Accounting en_ZA
dc.description.embargo 2021-12-01
dc.description.librarian hj2020 en_ZA
dc.description.uri https://onlinelibrary.wiley.com/journal/18352561 en_ZA
dc.identifier.citation Sukhari, A. & De Villiers, C.J. 2019, 'The influence of integrated reporting on business model and strategy disclosures', Australian Accounting Review, vol. 29, no. 4, pp. 708-725. en_ZA
dc.identifier.issn 1035-6908 (print)
dc.identifier.issn 1835-2561 (online)
dc.identifier.other 10.1111/auar.12264
dc.identifier.uri http://hdl.handle.net/2263/74153
dc.language.iso en en_ZA
dc.publisher Wiley en_ZA
dc.rights © CPA Australia. This is the pre-peer reviewed version of the following article : 'The influence of integrated reporting on business model and strategy disclosures', Australian Accounting Review, vol. 29, no. 4, pp. 708-725, 2019, doi : 10.1111/auar.12264. The definite version is available at : https://onlinelibrary.wiley.com/journal/18352561. en_ZA
dc.subject Business model disclosure en_ZA
dc.subject Strategy disclosure en_ZA
dc.subject Integrated reporting en_ZA
dc.title The influence of integrated reporting on business model and strategy disclosures en_ZA
dc.type Postprint Article en_ZA


Files in this item

This item appears in the following Collection(s)

Show simple item record