The impact of corporate governance on integrated reporting (IR) quality and sustainability performance: evidence from listed companies in South Africa

Kwadjo Appiagyei, Hadrian Geri Djajadikerta and Saiyidi Mat Roni

Meditari Accountancy Research, 2022, vol. 31, issue 4, 1068-1092

Abstract: Purpose - This study aims to examine the relationship and effect of integrated reporting (IR) quality on sustainability performance and explore the relationships and effects of corporate governance mechanisms on IR quality and sustainability performance. Design/methodology/approach - Partial least squares structural equation modelling (PLS-SEM) was used in a longitudinal study by following the steps in Roemer’s Evolutionary Model on a sample of listed companies on the Johannesburg Stock Exchange (JSE) in South Africa for a period from 2011 to 2016. Findings - This study finds board effectiveness and external audit quality to be important determinants of IR quality. It also observes a strong effect of the IR quality on sustainability performance. Originality/value - This study contributes by using and analysing a longitudinal data set from JSE, currently the only capital market globally requiring the mandatory IR application since 2010.

Keywords: Integrated reporting; Corporate governance; Sustainability performance; IR; IR quality; South Africa; Johannesburg Stock Exchange; Listed companies (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-07-2020-0946

DOI: 10.1108/MEDAR-07-2020-0946

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