Strategy disclosures in the integrated reports of JSE listed companies in the financials sector
Date
2016-04-06
Authors
Wostmann, Caroline
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Abstract
This research examines strategy disclosures in the integrated annual reports of companies which
have a primary listing in the financials sector on the Johannesburg Stock Exchange [JSE]. A
strategy disclosure checklist, based on the relevant academic and professional literature, was
developed by the researcher and used to quantify the extent of strategy disclosures in the
environmental, social and economic areas. Results suggest that companies are not yet providing
adequate disclosure on their strategy and that where strategy disclosure is provided a preference
towards economic strategy over social and environment strategy exists.
Description
Research Report submitted
In partial fulfilment of the Degree: Master of Commerce
School of Accountancy
University of the Witwatersrand
2015