综合报告内容演变:以约翰内斯堡证券交易所食品和药品零售行业为例研究

IF 1.2 4区管理学 Q3 ECONOMICS

South African Journal of Economic and Management Sciences Pub Date : 2022-09-22 DOI:10.4102/sajems.v25i1.4397

Vanessa Gregory

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引用次数: 0

摘要

背景:自2009年King III报告发布以来，以及在约翰内斯堡证券交易所(JSE)上市要求中采用这些原则以来，综合报告指南的数量激增，包括国际综合报告委员会(IIRC)框架和全球报告倡议组织(GRI)可持续发展报告标准的发布，以及随后发布的更新的公司治理代码King IV。这些介绍模拟了综合报告研究的增长;但是，尚未探讨这些倡议对年度综合报告的构成或格式的影响。目的:本文的目的是检查、比较和对比上述指南发布后已发布的空气成分的确定趋势。背景:对2009年至2018年在日本证券交易所上市的食品药品零售公司进行分析。方法:采用定性和定量相结合的含量分析技术对空气中的空气成分进行分析。结果:在给定的行业和时间范围内，公司的空气成分已经发生了变化，表现为包含年度财务报表的页数减少，以及治理，战略和可持续性信息的增加。年度综合报告已转向参照网上公布的完整财务报表来解释财务业绩，其他已确定的转变与综合报告最新进展的发布密切相关。这些结果表明，在应用新的报告倡议方面已经有所进展。贡献:这篇文章揭示了新的报告准则的应用，这些年来空气质量指数的构成发生了变化，为经济、环境和社会观点的报告提供了知识体系。结论:一项全面的基础研究已经创建，表明空气已经发展到新的报告倡议。

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Integrated report content evolution: A case study of the Johannesburg Securities Exchange food and drug retail sector

Background: Since the release of the King III report in 2009, and the adoption of these principles in the Johannesburg Securities Exchange (JSE) listing requirements, there has been a surge in integrated reporting guidelines, including the release of the International Integrated Reporting Council (IIRC) framework and Global Reporting Initiative (GRI) sustainability reporting standards, with an updated code for corporate governance, King IV, subsequently being published. These introductions have simulated a growth in research on integrated reporting; however, the impact of these initiatives on the annual integrated report (AIR) composition or format has not been explored.Aim: The objective of this article is to examine, compare and contrast identified trends in the composition of published AIRs following the release of the aforementioned guidelines.Setting: JSE-listed companies in the food and drug retail sector were analysed from 2009 to 2018.Methods: The study applied both qualitative and quantitative content analysis techniques to analyse the composition of AIRs.Results: The composition of AIRs of companies within the given sector and timespan has shifted, shown through a decrease in the number of pages containing annual financial statements and an increase in governance, strategy and sustainability information. Annual integrated reports have moved to explaining financial results with reference to full financial statements published online, with the other identified shifts coinciding closely with the release of integrated reporting developments. These results suggest that there has been an uptake in application of new reporting initiatives.Contribution: The article revealed that new reporting guidelines had been applied, generating a change in the composition of AIRs over the years, contributing to the body of knowledge on the reporting of economic, environmental and social perspectives.Conclusion: A comprehensive foundational study has been created that has illustrated that AIRs have developed in relation to new reporting initiatives.

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来源期刊

South African Journal of Economic and Management Sciences Multiple-

CiteScore

2.30

自引率

9.10%

发文量

审稿时长

52 weeks

期刊介绍： The South African Journal of Economic and Management Sciences (SAJEMS) is a leading South African-based publication for interdisciplinary research in the economic and management sciences. The journal publishes and disseminates high-quality academic articles that contribute to the better understanding of the interaction between economic, environmental and social perspectives as applicable to the broader management sciences in an African environment. The editorial board therefore invites authors to submit their research from areas such as economics, finance, accounting, human capital, marketing and other related disciplines that break down common intellectual silos and prepares a new path for debate on the operation and development of sustainable markets and organisations as relevant to the broader African context.