Organisational benefits and implementation challenges of mandatory integrated reporting

Volume: 5, Issue: 4, Pages: 476 - 503
Published: Oct 31, 2014
Abstract
Purpose – This study aims to summarise the findings of the perceptions of Chief Executive Officers (CEOs), Chief Financial Officers (CFOs) and senior executives of South African listed companies on the perceived benefits and implementation challenges as a result of implementing integrated reporting (IR) requirements, as well as motives for preparing an integrated report; it is performed two years into the South African IR regime,. South...
Paper Details
Title
Organisational benefits and implementation challenges of mandatory integrated reporting
Published Date
Oct 31, 2014
Volume
5
Issue
4
Pages
476 - 503
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