Lakshan, A.M.I.; Low, Mary; De Villiers, Charl Johannes(Emerald, 2022-05)
PURPOSE : The international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to investigate the challenges and techniques ...
De Villiers, Charl Johannes; Low, Mary; Samkin, Grant(Elsevier, 2014-12)
This paper reports the analyses of the social and environmental disclosures of listed South African mining
companies and compares the disclosures of larger companies with those of smaller companies using
several different ...
Lakshan, A.M.I.; Low, Mary; De Villiers, Charl Johannes(Emerald, 2021-01)
PURPOSE : Integrated reporting (IR) promotes the disclosure of future-oriented information to enable financial stakeholders to make better-informed decisions. However, the downside to this type of disclosure is the risk ...
