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Quantitative impacts of mandatory integrated reporting

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  • Elaine Conway

Abstract

Purpose - This paper aims to examine the impact of the 2011 mandatory introduction of integrated reporting ( ) on the financial performance, risk and institutional shareholding of listed companies in South Africa to assess whether there is a benefit to and which may encourage greater adoption of it globally. It contrasts the results with two other African stock exchanges (Nigeria and Egypt with no mandatory ) and examines whether quality also has an impact on these and on environmental, social and governance (ESG) disclosure scores. Design/methodology/approach - A series of multivariate ordinary least squares regressions was estimated on a range of financial, risk, institutional and ESG data from firms on the three African stock exchanges, between 2006 and 2015. Findings - Financial performance and risk in South African firms appear to have decreased since the start of mandatory reporting, but institutional shareholding has increased. The production of higher quality reports is associated with decreased financial performance and risk, higher institutional shareholding and increased ESG scores. Originality/value - This study is first to test the quantitative effects of and quality on a broad range of financial performance and risk measures and the level of institutional shareholding. It also adds to the literature by assessing how the quality of can impact the ESG scoring of the business. Hence, this study is of interest to firms looking to adopt for its benefits and to regulatory bodies considering the mandatory adoption of in support of achievement of national social and environmental goals.

Suggested Citation

  • Elaine Conway, 2019. "Quantitative impacts of mandatory integrated reporting," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 17(4), pages 604-634, December.
    • Handle: RePEc:eme:jfrapp:jfra-08-2018-0066
    DOI: 10.1108/JFRA-08-2018-0066
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    Citations

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    Cited by:

    1. Weicht, Darian Nestor, 2022. "Opportunities and Challenges in Commissioning Materiality-Driven Sustainability Reporting Towards the SDGs: The Case of Cadeler A/S," Junior Management Science (JUMS), Junior Management Science e. V., vol. 7(3), pages 690-730.
    2. Narula, Radhika & Rao, Purnima & Kumar, Satish & Matta, Rahul, 2024. "ESG scores and firm performance- evidence from emerging market," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 1170-1184.
    3. Patrick Velte, 2022. "Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 997-1061, September.
    4. Khuthadzo Ramabulana & Riyad Moosa, 2022. "Disclosure of Risks and Opportunities in the Integrated Reports of South African Banks," JRFM, MDPI, vol. 15(12), pages 1-15, November.
    5. Burak Pirgaip & Lamija Rizvić, 2023. "The Impact of Integrated Reporting on the Cost of Capital: Evidence from an Emerging Market," JRFM, MDPI, vol. 16(7), pages 1-20, June.
    6. Phemelo Tamasiga & Helen Onyeaka & Malebogo Bakwena & El houssin Ouassou, 2024. "Beyond compliance: evaluating the role of environmental, social and governance disclosures in enhancing firm value and performance," SN Business & Economics, Springer, vol. 4(10), pages 1-38, October.

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