Strategy disclosures in the integrated reports of JSE listed companies in the financials sector

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.