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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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2025-01-01
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| Series: | South African Journal of Business Management |
| Subjects: | |
| Online Access: | https://sajbm.org/index.php/sajbm/article/view/4719 |
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