Purpose: Despite initially being lauded as a revolutionary approach for companies to account to all stakeholders, the shareholder orientation of the international integrated reporting (<IR>) framework gave rise to questions about whether integrated reports would still sufficiently disclose...</ir>

Purpose: The formal adoption of internal auditing within the South African public sector was made compulsory by the Public Finance Management Act, No. 1 of 1999. Despite internal auditing’s primary role of adding value and assisting organisations to accomplish pre-defined strategic...

Purpose: This paper aims to establish the extent to which South African state-owned entities (SOEs), where integrated reporting is a quasi-mandatory reporting requirement, have incorporated the principles of the international integrated reporting framework. These identified South African SOE...

Purpose: Biodiversity is required to sustain life on earth, but the rampant growth in the illegal wildlife trade has created a global conservation challenge, where the African continent is one of the primary casualties. This paper aims to explore how South African National Parks (SANParks) (as...