Exploring segmental reporting in integrated reporting
Date
2021
Authors
Mpete, Thato
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Abstract
This paper explores the link between segmental disclosures in the integrated reports of the
top 100 JSE-listed entities and integrated reporting quality (IRQ). A content analysis has been
performed over 3 years to identify links between segmental disclosure in the integrated report
and the annual financial statements. This paper analyses whether entities which have
integrated segments throughout their reports achieve better IRQ. This paper also analyses
whether the segmental disclosures within the integrated report point to the emergence of
integrated thinking.
The findings indicate that the segmental disclosure in the integrated report mimics that in the
annual financial statements. In addition, this thesis finds a correlation between segmental
disclosure and IRQ. Companies which integrate segment disclosure throughout the integrated
report are also found to achieve better IRQ. The findings suggest that segmental disclosures
which are integrated provide further insight into the value creation process and are indicative
of integrated thinking. Integrated thinking can be evidenced by management’s understanding
of the entity, disclosure consistency in the integrated reporting and annual financial statements
and integration within the business model.
Description
A research report submitted in partial fulfilment of the requirements for the degree of Master of Commerce to the Faculty of Commerce, Law and Management, School of
Accountancy, University of the Witwatersrand, Johannesburg, 2021