What is it about?
Apart from a company's website, the integrated report is one form of formal communication to explain an organisation's operations and finances to its various stakeholders. But what purpose does it serve if it is too hard to read? This paper investigates how difficult it is to read the integrated reports of listed companies in South Africa.
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Why is it important?
This is the first study to investigate the readability of the integrated reports of all companies listed on the JSE, South Africa. The results of the study presents valuable information to companies, giving them insight into how their reports may be perceived by its readership.
Perspectives
This was a very interesting study to work on and I hope to expand the database over time. I also wish to investigate the relationship between readability and various value measures, for example share price or EVA.
Prof Elda du Toit
University of Pretoria
Read the Original
This page is a summary of: The readability of integrated reports, October 2017, Emerald,
DOI: 10.1108/medar-07-2017-0165.
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