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: 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...

Purpose In South Africa, King III requires companies to have their corporate social responsibility (CSR) disclosures independently assured. Within this context, the purpose of this paper is to examine internal audit’s CSR assurance role. Design/methodology/approach With reference to the...