The COVID-19 pandemic disclosure: A case of the banking sector in an African developing economy

Varaidzo Denhere
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Varaidzo Denhere: University of Johannesburg

International Journal of Research in Business and Social Science (2147-4478), 2022, vol. 11, issue 2, 336-347

Abstract: This research aims to explore the extent of COVID-19 reporting by the banking sector in a developing economy after the 2020 experience in the absence of known pandemic standards. The subject of this research is the 2021 top six banks from South Africa, a country classified as a developing economy. An unobtrusive research method was employed. Data were collected from the banks’ integrated reports for 2020/2021 depending on the banks’ financial year period. Document analysis was done and a technique of counting and recording the number of mentions for each COVID-19 content or capital category was employed. Findings indicated that Standard Bank, which was ranked top of the six, took the lead in the extent of COVID-19 reporting based on a recently suggested reporting framework that has not yet been contrasted by the rest of the researchers. A correlation analysis showed a significant positive relationship between the bank size and the extent of COVID-19 disclosure by the sampled banks. The study indicated that the top South African banks significantly reported on the COVID-19 pandemic despite the absence of guiding reporting standards. However, there is a need for another study to develop an index that will show different levels of disclosure extent. Key Words:COVID-19 pandemic, Integrated reporting, Banking sector, Developing economy, South Africa.

Date: 2022
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