Ahmed Haji, Abdifatah; Anifowose, Mutalib - In: Sustainability Accounting, Management and Policy Journal 7 (2016) 2, pp. 190-224
Purpose The purpose of this paper is to examine the trend of integrated reporting (IR) practice following the introduction of an “apply or explain” IR requirement in South Africa. In particular, the authors examine whether the IR practice is ceremonial or substantive in the context of a soft...