Disclosure of the six capitals in strategy, risk and performance sections: Evidence from South Africa

Disclosure of the six capitals in strategy, risk and performance sections: Evidence from South Africa

Purpose: This article assesses the integration of multi-capitals in the strategy, risk and performance disclosures in 240 integrated reports of 30 South African-listed companies between 2013 and 2020. Design/methodology/approach: A disclosure checklist is developed interpretively, based on prior li...

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Bibliographic Details
Main Authors: Amy C.R. Steenkamp, Warren Maroun, Nirupa Padia, Dusan Ecim
Format: Article
Language:English
Published: AOSIS 2025-01-01
Series:South African Journal of Business Management
Subjects:
integrated reporting
integrated thinking
multi-capital
strategy
risk
performance
Online Access:https://sajbm.org/index.php/sajbm/article/view/4719
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