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Journal of Management and Governance
Erschienen in: Journal of Management and Governance 1/2021

26.03.2020

Credibility-enhancing mechanisms, other than external assurance, in integrated reporting

verfasst von: Genevé Richard, Elza Odendaal

Erschienen in: Journal of Management and Governance | Ausgabe 1/2021

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Abstract

The purpose of this study is to identify which creditability-enhancing mechanisms other than external assurance are applied and reported on in integrated reporting. Owing to scant research on the assurance of integrated reports, this study adopted a qualitative, explorative research approach consisting of two phases. The first phase entailed a content analysis of the integrated reports of the JSE top 40 companies and seven South African companies which participated in the IIRC pilot programme. In the second phase data were collected from two case studies through semi-structured interviews, field notes and internal company documents. This study deals with a novel interpretation of ‘assurance’; and provides new empirical evidence on how the suggestions of the IIRC and GRI to have non-financial information ‘assured’ are being operationalised. This study presents empirical evidence of the mechanisms other than external assurance used to enhance the credibility of the integrated report. The results of this study support the concept that credibility-enhancing mechanisms, consisting of internal assurance mechanisms such as corporate governance practices, internal audit, management processes, internal control processes and risk identification processes can be genuine, cost-effective alternative assurance mechanisms in IR. Furthermore, the results of this study may inform local and international regulatory bodies of the significance of credibility-enhancing mechanisms consisting of internal assurance mechanisms in the integrated report and call on them to consider combined assurance provisions more seriously. The study was conducted in a South African setting. While limiting the study to a single jurisdiction may be seen as a limitation, JSE-listed companies have started preparing integrated reports since 2011. Furthermore, the local preparers and auditors have had at least 5 years of experience with the application of an integrated reporting framework and are therefore in a strong position to provide detailed insights into other credibility-enhancing mechanisms used in the integrated report. This study gives practical examples of what companies are doing and the insights of preparers and auditors on using credibility-enhancing mechanisms. This study proposes a practical solution to using credibility-enhancing mechanisms starting with the risk identification process as the foundation of assurance with the Board that governs the risk. The risk identification process should be supported by internal assurance measures consisting of a robust internal control process; relevant management assurance; internal auditors who work closely with the audit committee and a strong and effective corporate governance structure.
Vorheriger Artikel Beyond corporate governance reporting: the usefulness of information on board member profiles
Nächster Artikel Market reaction to banks’ interim press releases: an event study analysis

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Fußnoten
1
Credibility is a user-perceived attribute of information that engenders in the mind of the user an attitude of trust in the information (IAASB 2016).
 
2
The reliability of information is affected by its balance and freedom from material error. Reliability (which is often referred to as faithful representation) is enhanced by mechanisms such as ‘robust internal control and reporting systems, stakeholder engagement, internal audit or similar functions and independent, external assurance’ (IIRC 2013, para 3.40).
 
3
This study explores credibility primarily from the perspective of the internal and external stakeholders of an entity. In the remainder of the study, where it refers to credibility it is done so in the wider context of enhancing the credibility of information to engender trust. This study will identify different mechanisms which can be used by companies to strengthen confidence in return credibility in integrated reports.
 
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Metadaten
Titel
Credibility-enhancing mechanisms, other than external assurance, in integrated reporting
verfasst von
Genevé Richard
Elza Odendaal
Publikationsdatum
26.03.2020
Verlag
Springer US
Erschienen in
Journal of Management and Governance / Ausgabe 1/2021
Print ISSN: 1385-3457
Elektronische ISSN: 1572-963X
DOI
https://doi.org/10.1007/s10997-020-09509-x

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