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

Authors/Creators

Kwadjo Appiagyei
Hadrian G. Djajadikerta, Edith Cowan UniversityFollow
Saiyidi Mat Roni, Edith Cowan UniversityFollow

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.

RAS ID

43974

Document Type

Journal Article

Date of Publication

2023

School

School of Business and Law

Copyright

subscription content

Publisher

Emerald

Comments

Appiagyei, K., Djajadikerta, H. G., & Mat Roni, S. (2023). The impact of corporate governance on integrated reporting (IR) quality and sustainability performance: Evidence from listed companies in South Africa. Meditari Accountancy Research, 31(4), 1068-1092.

https://doi.org/10.1108/MEDAR-07-2020-0946

Recommended Citation

Appiagyei, K., Djajadikerta, H. G., & Mat Roni, S. (2023). The impact of corporate governance on integrated reporting (IR) quality and sustainability performance: Evidence from listed companies in South Africa. DOI: https://doi.org/10.1108/MEDAR-07-2020-0946