Original Research

Evaluation of corporate integrated reporting in South Africa post King III release South Africa: An exploratory enquiry

Theophilus S. Makiwane, Nirupa Padia
Journal of Economic and Financial Sciences | Vol 6, No 2 | a268 | DOI: https://doi.org/10.4102/jef.v6i2.268 | © 2018 Theophilus S. Makiwane, Nirupa Padia | This work is licensed under CC Attribution 4.0
Submitted: 27 June 2018 | Published: 31 July 2013

About the author(s)

Theophilus S. Makiwane, School of Accountancy, University of the Witwatersrand, South Africa
Nirupa Padia, School of Accountancy, University of the Witwatersrand, South Africa

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Following the release of the King III report on Corporate Governance for South Africa, which became effective in March 2010, South African companies are expected to embrace the concept of integrated reporting in terms of which they are required to provide details of their strategies, corporate governance, risk management processes, financial performance and sustainability. More importantly, companies need to show how these components of integrated reporting are linked to one another so that stakeholders can make informed decisions about such companies’ current performance as well as their ability to create and sustain value in the future. The purpose of this study was to determine whether the level of reporting by South African listed companies has improved since the release of the King III report. It was subsequently found that there have been some progress in this regard, but there is still much room for improvement if the objectives of integrated reporting are to be fully met.


integrated reporting; corporate governance; strategies; risk management; sustainability; financial performance; annual reports; King III


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Crossref Citations

1. El concepto de informe integrado como innovación en reporting corporativo
Yaismir Adriana Rivera-Arrubla, Ana Zorio-Grima, María A. García-Benau
Journal of Innovation & Knowledge  vol: 1  issue: 3  first page: 144  year: 2016  
doi: 10.1016/j.jik.2016.01.016