Evaluating business model disclosures in the integrated report
Date
2019
Authors
Gutmayer, Thomas
Journal Title
Journal ISSN
Volume Title
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Abstract
Purpose – This paper assesses the extent to which integrated thinking has been applied in the construction of business models by exploring business model disclosures in the integrated reports of a sample of companies listed on the JSE1 for their 2016 financial years.
Methodology – This paper uses a content analysis to identify disclosure themes in the integrated reports.
Findings – The correlations between disclosure themes evidence the absence of integrated thinking in the construction of business models.
Research limitations – Since the sample consists of only listed companies, it may not be possible to generalize the results to non-listed companies. Furthermore, the absence of a framework governing business model disclosures may negate the comparability amongst integrated reports.
Originality/Value – This paper adds to the limited body of knowledge on integrated reporting and integrated thinking. It also sheds light on how one of the key principles of King IV is being interpreted and applied in a South African context, which is a relatively new area of study.
Description
A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (Accounting)
Keywords
UCTD, Business model, Integrated thinking, Disclosures, Correlations
Citation
Gutmayer, Thomas, 2019, Evaluating business model disclosures in the integrated report, University of the Witwatersrand, https://hdl.handle.net/10539/29626