Corporate performance as reported by entities listed on the Johannesburg Stock Exchange

Abstract

The purpose of this study is to examine corporate performance as disclosed in the integrated reports of entities listed on the Johannesburg Stock Exchange. The research is exploratory in nature and makes use of content analysis of integrated reports for the period 2015-2018, to which non-parametric statistical analysis was applied. The study, highlights trends and drivers of corporate performance of South African listed companies from 2015 to 2018. Secondly, the study provides a proposed definition for corporate performance from a reporting perspective. The research contributes to the body of literature on integrated reporting and considers integrated thinking at the core of corporate performance disclosure. The study further includes integrated reporting following the introduction of King IV, providing a more recent perspective on integrated reporting than prior literature