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The impact of corporate governance on integrated reporting (IR) quality and sustainability performance: evidence from listed companies in South Africa

Author

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  • Kwadjo Appiagyei
  • Hadrian Geri Djajadikerta
  • Saiyidi Mat Roni

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.

Suggested Citation

  • Kwadjo Appiagyei & Hadrian Geri Djajadikerta & Saiyidi Mat Roni, 2022. "The impact of corporate governance on integrated reporting (IR) quality and sustainability performance: evidence from listed companies in South Africa," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(4), pages 1068-1092, April.
    • Handle: RePEc:eme:medarp:medar-07-2020-0946
    DOI: 10.1108/MEDAR-07-2020-0946
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    Citations

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    Cited by:

    1. Yanqi Sun, 2024. "Does integrated reporting fit China? A contextual analysis for the innovation of sustainability reporting," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(10), pages 26313-26344, October.
    2. Augustine Donkor & Terri Trireksani & Hadrian Geri Djajadikerta, 2023. "Board Diversity and Corporate Sustainability Performance: Do CEO Power and Firm Environmental Sensitivity Matter?," Sustainability, MDPI, vol. 15(23), pages 1-24, November.

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