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  1. Application of principles from the International < IR > Framework for including sustainability disclosures within South African integrated reports

    Application of principles from the International < IR > Framework for including sustainability disclosures within South African integrated reports

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Shelly Herbert --- , South Africa Mark Graham --- , South Africa
    With the introduction of integrated reporting, organisations are now encouraged to integrate sustainability disclosures within their integrated reports, in addition to traditional sustainability reporting practices. The purpose of this study is to investigate whether the International < IR > Framework (the Framework) led to...