The impact of the integrated reporting framework on corporate social responsibility (CSR) disclosures – the case of South African mining companies

Barry Ackers and Susanna Elizabeth Grobbelaar

Social Responsibility Journal, 2021, vol. 18, issue 6, 1106-1127

Abstract: Purpose - Despite initially being lauded as a revolutionary approach for companies to account to all stakeholders, the shareholder orientation of the international integrated reporting ( ) framework gave rise to questions about whether integrated reports would still sufficiently disclose pertinent corporate social responsibility (CSR) information. This paper aims to investigate the extent to which the framework has impacted the CSR disclosures contained in integrated reports of South African mining companies. Design/methodology/approach - The study deployed a mixed methods research approach, involving thematic content analysis of the CSR disclosures contained in the integrated reports of mining companies with primary listings on the Johannesburg Stock Exchange. The resultant qualitative data were subsequently analysed using aT-test of difference. Findings - The study observes that the release of the framework appears to have had a limited impact on the CSR disclosures in the integrated reports of most companies included in the study. However, where significant differences were identified, the CSR disclosures of some companies were positively impacted after the release of the framework, whilst others were negatively impacted. Research limitations/implications - As South Africa is acknowledged as a leader in the global movement, the paper’s observations have global relevance and suggest that the fundamental principles of should be reconsidered to improve the alignment with stakeholders’ information needs, as originally conceived. Originality/value - Despite the shareholder orientation of the framework, the global mining industry is acknowledged as being at the forefront of implementing CSR interventions to mitigate the adverse impacts of their operations on stakeholders, supporting a stakeholder orientation. As the adoption of continues to gain traction around the world, this paper’s contribution is that it represents one of the few papers to use the global reporting initiative G4 indicators to specifically examine the impact of framework on the CSR disclosures on the South African mining industry, where both and CSR reporting are quasi-mandatory disclosure requirements.

Keywords: Corporate social responsibility (CSR); International integrated reporting framework; Environmental and social disclosures; Integrated reporting ( ); Johannesburg stock exchange (JSE); Mining sector (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-12-2020-0508

DOI: 10.1108/SRJ-12-2020-0508

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