The influence of integrated reporting on business model and strategy disclosures
Item
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Title
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The influence of integrated reporting on business model and strategy disclosures
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Description
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Business model and strategy disclosures could provide investors with relevant information. This study provides a platform for future research on business models and strategy disclosure and is the first to analyse the change in business model and strategy disclosures after the introduction of an integrated reporting requirement, to propose a framework for disclosure quality analyses, and to analyse how companies disclose the relationship between their business model and strategy. The findings show that business models 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 business models, key performance indicators, risks, or opportunities. The findings provide insights 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.
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http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1835-2561
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2020-09-01
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hj2018
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Accounting
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Creator
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Sukhari, Aneetha
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De Villiers, Charl Johannes
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Date
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2018-09-13T09:15:51Z
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2018
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Type
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Postprint Article
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Format
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application/pdf
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Identifier
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Sukhari, A. & De Villiers, C. 2018, 'The influence of integrated reporting on business model and strategy disclosures', Australian Accounting Review, NYP.
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1035-6908 (print)
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1835-2561 (online)
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10.1111/auar.12264
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http://hdl.handle.net/2263/66556
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Language
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en
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Rights
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© CPA Australia. This is the pre-peer reviewed version of the following article : (name of article), Journal name, vol. , no. , pp. , 2018, doi : 10.1111/auar.12264. The definite version is available at : http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1835-2561.