Jhavary, Musnaa2024-06-212024-06-212023-12-13Jhavary, Musnaa. (2023). Investigating the relationship between integrated reporting quality and its effect on risk of the top 100 JSE listed companies in South Africa [Master’s dissertation, University of the Witwatersrand, Johannesburg]. WireDSpace. https://hdl.handle.net/10539/38721https://hdl.handle.net/10539/38721A research report submitted in partial fulfillment of the requirements for the degree of Master of Commerce University of the Witwatersrand, 2023This thesis investigates the relationship between the quality of an organization’s integrated report, as defined by the EY Integrated Reporting Awards, and the risk of the organisation. To achieve this the relationship between an entity’s financial ratios and the quality of the integrated report it produces are calculated and explored. A quantitative research approach is used and risk is proxied using debt and equity ratios collected from the IRESS database, as well as integrated reports found on the websites of the top 100 JSE-listed companies over five years from 2017 to 2021. A regression is performed using the Statistical Package for the Social Sciences (SPSS) software. The results suggest a significant relationship between the costs of debt and integrated reporting quality, when compared to the cost of equity and the weighted average cost of capital. In addition, other variables hold a stronger relationship with integrated reporting quality, such as the ability of a firm to produce a standalone CSR report, as well as the firm’s equity market-to-book ratio and a firm’s sizeen© 2023 University of the Witwatersrand, Johannesburg. All rights reserved. The copyright in this work vests in the University of the Witwatersrand, Johannesburg. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of University of the Witwatersrand, Johannesburg.RiskEY Integrated Reporting AwardJSEIntegrated reportingJohannesburg stock exchangeSouth African EconomyUCTDSDG-8: Decent work and economic growthDissertationUniversity of the Witwatersrand, Johannesburg