Ronél Rensburg|Elsamari Botha
Is Integrated Reporting the silver bullet of financial communication? A stakeholder perspective from South Africa
University of Pretoria|University of Cape Town
companies forced critically reevaluate communicate financial information stakeholders integrated reporting mandated king iii report seeks combine reporting financial nonfinancial performance measures way promotes corporate strategy south africa leading way corporate governance financial reporting first largescale adoption integrated reporting listed companies marked increase financial communication companies clear stakeholders use value information primary aim paper investigate financial information consumed within ambit new financial reporting standards national online survey study found stakeholders use integrated reports main source financial investment information reports seen additional information annual interim financial reports companies still mainstay corporate financial information stakeholders currently seldom use internet financial information indicated would increasingly prefer paper concludes discussion opportunities challenges future integrated reporting faces based findings