Exploring segmental reporting in integrated reporting

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dc.contributor.authorMpete, Thato
dc.date.accessioned2023-02-27T10:05:29Z
dc.date.available2023-02-27T10:05:29Z
dc.date.issued2021
dc.descriptionA research report submitted in partial fulfilment of the requirements for the degree of Master of Commerce by coursework to the Faculty of Commerce, Law and Management, School of Accountancy, University of the Witwatersrand, Johannesburg, 2020
dc.description.abstractThis 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.
dc.description.librarianNG (2023)
dc.facultyFaculty of Commerce, Law and Management
dc.identifier.urihttps://hdl.handle.net/10539/34680
dc.language.isoen
dc.rights.holderUniversity of the Witswatersrand, Johannesburg
dc.schoolSchool of Accountancy
dc.subjectUCTD
dc.subjectIntegrated Reporting Quality (IRQ)
dc.subjectSegment reporting
dc.subjectIntegrated Thinking
dc.subject.otherSDG-17: Partnerships for the goals
dc.titleExploring segmental reporting in integrated reporting
dc.typeDissertation
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