Understanding the extent of stakeholder reporting and materiality disclosures in integrated reports, sustainability reports and websites of companies listed on JSE
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Date
2018
Authors
Joffe, Philippa Erin
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Abstract
This research examined the extent of stakeholder reporting disclosures and materiality
disclosures in the integrated reports, sustainability reports and websites of JSE listed
companies. This study investigated how companies disclose their materiality determination
process and if they disclose their stakeholder engagement activities. A disclosure checklist,
based on the relevant academic and professional literature, was developed by the researcher
to quantify and investigate the current reporting disclosures relating to materiality and
stakeholder engagement in 2016. The results highlighted the relationship between the
disclosures made by companies to determine materiality and stakeholder engagement
disclosures in the related reports.
In this study, materiality is a key reporting principle in preparing the integrated report and
sustainability report. The results of this research, supported by prior literature, have identified
that stakeholder engagement and materiality are related concepts. The King Report on
Corporate Governance emphasizes that stakeholder inclusivity is a key reporting principle as
stakeholder identification and engagement facilitates the identification and understanding of
the material concerns, issues, perceptions, needs and expectations of stakeholders.
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Citation
Joffe, Philippa Erin (2018) Understanding the extent of stakeholder reporting and materiality disclosures in integrated reports, sustainability reports and websites of companies listed on JSE, University of the Witwatersrand, Johannesburg, <http://hdl.handle.net/10539/26710>