The academic research papers listed here focus on integrated reporting, integrated thinking and sustainability reporting in South Africa.
Research papers
| Research | Broad topic |
|---|---|
| 2026 | |
| Zorio‐Grima, A., & Hancu‐Budui, A. (2026). Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality. Business Strategy and the Environment. | Integrated reporting in the public sector |
| Demartini, M. C., Trucco, S., & Beretta, V. (2026). Sustainability Reporting and Performance: Do Italian Companies Manage Their Narratives in Mandatory Settings?. Business Strategy and the Environment, 35(2), 2434-2452. | Sustainability reporting practices |
| Simnett, R., & She, Y. (2026). Assurance of Sustainability Information: Recent Research Trends and Implications for Standard‐Setting. International Journal of Auditing. | Sustainability assurance trends |
| 2025 | |
| Seidenstein, T., & Maroun, W. (2025). Assurance and Its Contribution to Sustainable Development. In H. Kharas, K. Makino, J. W. McArthur, & J. Nelson (Eds.), For the World’s Profit: How Business Can Support Sustainable Development (pp. 199-213). Brookings Institution Press. | Sustainability assurance implications |
| Da Mata, D., Lai, T., Ecim, D., Maroun, W., & Cerbone, D. (2025). Biodiversity reporting: Comparing listed entities in the United Kingdom and South Africa. South African Journal of Business Management, 56(1). | Biodiversity reporting practices |
| Hassan, A., Parajuli, M. A., Robert, L., & Atif, S. (2025). Measuring the relationship between reporting on biodiversity actions and its determinants to achieve SDGs: insights from UK higher education institutions. Meditari Accountancy Research | Biodiversity reporting determinants |
| Roberts, L., & Elamer, A. A. (2025, April). Country-level drivers of biodiversity disclosures: international evidence and policy implications. In Accounting Forum (pp. 1-29). Routledge. | Biodiversity reporting determinants |
| Ecim, D., & Maroun, W. (2025). A review of integrated reporting practices of JSE-listed companies: evidence of integrated thinking. Journal of Accounting in Emerging Economies, 1-29. | Integrated reporting practices |
| Ecim, D., Maroun, W., & Ferreira, C. (2025). Aligning Key Performance Indicators With Integrated Thinking Principles: Insights From Academic Literature and South African Organisations’ Extra‐Financial Reports. Corporate Social Responsibility and Environmental Management. | Integrated performance evaluation |
| Malafronte, I., & Pereira, J. (2025). What comes first? The chicken–egg relationship between integrated thinking and reporting. Journal of Management and Governance, 1-36. | Integrated reporting and thinking relationships |
| Wylie, J., & Ward, A. M. (2025). The role of stakeholder communication in developing integrated reporting: a longitudinal public sector case study. Sustainability Accounting, Management and Policy Journal. | Integrated reporting in the public sector |
| 2024 | |
| Ecim, D. (2024). Components of integrated thinking: Evidence from South African listed companies. South African Journal of Business Management, 55(1), 16. https://doi.org/https://doi.org/10.4102/sajbm.v55i1.4080 | Integrated thinking evaluation and measurement: South African-specific |
| Ecim, D., & Maroun, W. (2024). The extent and quality of sustainability-related reporting: evidence of integrated thinking in South Africa? In Research Handbook on Sustainability Reporting (pp. 384-399). Edward Elgar Publishing. | Integrated thinking evaluation and measurement: South African-specific |
| Ferreira, C., Ecim, D., & Maroun, W. (2024). An analysis of the extent of integrated thinking reflected in key performance indicators: evidence from South Africa. Sustainability Accounting, Management and Policy Journal. | Integrated performance evaluation |
| Sabelfeld, S., Dumay, J., & La Torre, M. (2024). Adapting integrated reporting through the stages of local rationalisation. Accounting Forum, | Adaption and institutionalisation of integrated reporting |
| Maroun, W., & Ecim, D. (2024). Biodiversity reporting by United Kingdom (UK)‐listed companies: A review of extent, content and readability of disclosures. Business Strategy and the Environment. | Biodiversity reporting: UK-specific |
| 2023 | |
| Afolabi, H., Ram, R., & Rimmel, G. (2022). Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena. Sustainability, 14(9 : 5517). https://doi.org/https://doi.org/10.3390/su14095517 | Evaluation of sustainability-related reporting |
| Afolabi, H., Ram, R., & Rimmel, G. (2023). Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position. Sustainability Accounting, Management and Policy Journal, 14(4). https://doi.org/10.1108/SAMPJ-01-2022-0052 | Evaluation of sustainability-related reporting |
| Dimes, R., & De Villiers, C. (2023). Hallmarks of integrated thinking. The British Accounting Review, 56(1), 101281. https://doi.org/https://doi.org/10.1016/j.bar.2023.101281 | Integrated thinking evaluation and measurement |
| Dimes, R., De Villiers, C., & Chen, L. (2023). How integrated thinking can be detected in management disclosures in annual reports: Insights from a large-scale text-analysis approach. Journal of Management Accounting Research, 35(3), 75-99. https://doi.org/https://doi.org/10.2308/JMAR-2022-082 | Integrated thinking evaluation and measurement |
| Ecim, D., & Maroun, W. (2023). A review of integrated thinking research in developed and developing economies. Journal of Accounting in Emerging Economies, 13(3), 589-612. https://doi.org/http://dx.doi.org/10.1108/JAEE-02-2022-0046 | Integrated thinking overview |
| Jayasiri, N. K., Kumarasinghe, S., & Pandey, R. (2023). 12 years of integrated reporting: A review of research. Accounting & Finance, 63(2), 2187-2243. https://doi.org/ https://doi.org/10.1111/acfi.12958 | Integrated reporting overview |
| van Zijl, W., Cerbone, D., & Maroun, W. (2022). Green Bonds from an Integrated Thinking Perspective. In Extinction Governance, Finance and Accounting (pp. 348-360). Routledge. | Application of integrated thinking to green bonds |
| Dimes, R., & Molinari, M. (2023). Non-financial reporting and corporate governance: a conceptual framework. Sustainability Accounting, Management and Policy Journal. | Interrelationships between non-financial reporting and corporate governance mechanisms |
| 2022 | |
| Adhikari Parajuli, M., Chhatbar, M., & Hassan, A. (2022). The impact of corporate governance on integrated reporting (IR) quality and sustainability performance: evidence from listed companies in South Africa [Article]. Meditari Accountancy Research. URL: https://doi.org/10.1108/MEDAR-10-2021-1467 |
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| Andronoudis, D., Baboukardos, D., & Tsoligkas, F. (2022). How the information content of integrated reporting flows into the stock market [Article]. International Journal of Finance and Economics. URL: https://doi.org/10.1002/ijfe.2721 |
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| Appiagyei, K., Djajadikerta, H. G., & Mat Roni, S. (2022). The impact of corporate governance on integrated reporting (IR) quality and sustainability performance: evidence from listed companies in South Africa [Article]. Meditari Accountancy Research. URL: https://doi.org/10.1108/MEDAR-07-2020-0946 |
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| de Villiers, C., & Dimes, R. (2022). Will the formation of the International Sustainability Standards Board result in the death of integrated reporting? [Article]. Journal of Accounting and Organizational Change. URL: https://doi.org/10.1108/JAOC-05-2022-0084 |
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| Donkor, A., Djajadikerta, H. G., Mat Roni, S., & Trireksani, T. (2022). Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies [Article]. Sustainability Accounting, Management and Policy Journal, 13(4), 899-928. URL: https://doi.org/10.1108/SAMPJ-03-2021-0116 |
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| Herbert, S., & Graham, M. (2022). Applying legitimacy theory to understand sustainability reporting behaviour within South African integrated reports [Article]. South African Journal of Accounting Research, 36(2), 147-169. URL: https://doi.org/10.1080/10291954.2021.1918481 |
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| Maroun, W. (2022). Corporate governance and the use of external assurance for integrated reports [Article]. Corporate Governance: An International Review, 30(5), 584-607. URL: https://doi.org/10.1111/corg.12430 |
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| Maroun, W., Ecim, D., & Cerbone, D. (2022). Refining integrated thinking [Article]. Sustainability Accounting, Management and Policy Journal, 14(7), 1-25. URL: https://doi.org/10.1108/SAMPJ-07-2021-0268 |
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| Mokabane, M., & du Toit, E. (2022). The value of integrated reporting in South Afric [Article]. South African Journal of Economic and Management Sciences, 25(1), Article a4305. URL: https://doi.org/10.4102/sajems.v25i1.4305 |
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| Oktorina, M., Siregar, S. V., Adhariani, D., & Mita, A. F. (2022). The diffusion and adoption of integrated reporting: a cross-country analysis on the determinants [Article]. Meditari Accountancy Research, 30(1), 39-73. URL: https://doi.org/10.1108/MEDAR-12-2019-0660 |
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| Sun, Y., Ip, P. S., Arunachalam, M., & Davey, H. (2022). From ivory tower to a storyteller of value creation: integrated reporting at Japanese and South African universities [Article]. Journal of Intellectual Capital. URL: https://doi.org/10.1108/JIC-01-2021-0008 |
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| Velte, P. (2022). Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence [Article]. Sustainable Development, 30(6), 1655-1670. URL: https://doi.org/10.1002/sd.2333 |
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| 2021 | |
| Steenkamp, N. and Roberts, R., 2021. Managing material value creation matters in integrated reporting. Meditari Accountancy Research. | |
| Soriya, S. and Rastogi, P., 2021. A systematic literature review on integrated reporting from 2011 to 2020. Journal of Financial Reporting and Accounting. | |
| Sinnewe, E., Yao, T. and Zaman, M., 2021. Informing or obfuscating stakeholders: Integrated reporting and the information environment. Business Strategy and the Environment. | |
| Omran, M.S., Zaid, M.A. and Dwekat, A., 2021. The relationship between integrated reporting and corporate environmental performance: A green trial. Corporate Social Responsibility and Environmental Management, 28(1), pp.427-445. | |
| Erin, O. and Adegboye, A., 2021. Do corporate attributes impact integrated reporting quality? An empirical evidence. Journal of Financial Reporting and Accounting. | |
| Velte, P., 2021. Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value. Journal of Management and Governance, pp.1-65. | |
| Arul, R., De Villiers, C. and Dimes, R., 2020. Insights from narrative disclosures regarding integrated thinking in integrated reports in South Africa and Japan. Meditari Accountancy Research. | |
| Kilian, N., 2021. Ethical reporting of ESG in company financial statements-a South African interpretation. International Journal of Business Continuity and Risk Management, 11(4), pp.295-309. | |
| Donkor, A., Djajadikerta, H.G. and Mat Roni, S., 2021. Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa. International Journal of Auditing. | |
| Buchling, M. and Maroun, W., 2021. Biodiversity reporting practices of the South African national parks. Social Responsibility Journal. | |
| Herbert, S. and Graham, M., 2021. Application of principles from the International< IR> Framework for including sustainability disclosures within South African integrated reports. South African Journal of Accounting Research, 35(1), pp.42-68. | |
| Borgato, B. and Marchini, P.L., 2021. Auditors’ perceptions of integrated reporting assurance: insights from Italy. Meditari Accountancy Research. | |
| 2020 | |
| Maroun, W. and Cerbone, D., 2020. Corporate Governance in South Africa (Vol 2). Walter de Gruyter GmbH & Co KG [ISBN 3110618338] | |
| Atkins and Maroun, 2020; Cerbone and Maroun, 2020; De Villiers et al., 2020; Maroun, 2020; Maroun and Atkins, 2020; Maroun and Prinsloo, 2020; Pitrakkos and Maroun, 2020; Prinsloo and Maroun, 2020) | |
| Atkins, J. & Maroun, W. 2020. The Naturalist’s Journals of Gilbert White: exploring the roots of accounting for biodiversity and extinction accounting. Accounting, Auditing & Accountability Journal, 33 (8), 1835-1870. | |
| Cerbone, D. & Maroun, W. 2020. Materiality in an integrated reporting setting: Insights using an institutional logics framework. The British Accounting Review, In press. | |
| De Villiers, C., Hsiao, P.-C. K. & Maroun, W. 2020. The Routledge Handbook of Integrated Reporting, 2 Park Square, Milton Park, Abingdon, Oxon OX14 4RN, Routledge. | |
| Maroun, W. 2020. A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice. Journal of Business Ethics, 161, 187-209. | |
| Maroun, W. & Atkins, J. 2020. A Practical Application of Accounting for Biodiversity: The Case of Soil Health. Social and Environmental Accountability Journal, In press, 1-29. | |
| Maroun, W. & Prinsloo, A. 2020. Drivers of combined assurance in a sustainable development context: Evidence from integrated reports. Business Strategy and the Environment, In press. | |
| Pitrakkos, P. & Maroun, W. 2020. Evaluating the quality of carbon disclosures. Sustainability Accounting, Management and Policy Journal, 11 (3), 553-589. | |
| Prinsloo, A. & Maroun, W. 2020. An exploratory study on the components and quality of combined assurance in an integrated or a sustainability reporting setting. Sustainability Accounting, Management and Policy Journal, In press. | |
| General research on integrated thinking and corporate reporting | |
| Malafronte, I. and Pereira, J. (2020), “Integrated thinking: measuring the unobservable”, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-12-2019-0640 | |
| McGuigan, N., Haustein, E., Kern, T. and Lorson, P. (2020), “Thinking through the integration of corporate reporting: exploring the interplay between integrative and integrated thinking”, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-04-2020-0872 | |
| Garcia-Sanchez, I.-M., Raimo, N. and Vitolla, F. (2020), “CEO power and integrated reporting”, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-11-2019-0604 | |
| Manes-Rossi, F., Nicolò, G., Tiron Tudor, A. and Zanellato, G. (2020), “Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis”, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-07-2019-0532 | |
| Dimes, R. and de Villiers, C. (2020), “How management control systems enable and constrain integrated thinking”, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-05-2020-0880 | |
| Devalle, A., Gromis di Trana, M., Fiandrino, S. and Vrontis, D. (2020), “Integrated thinking rolls! Stakeholder engagement actions translate integrated thinking into practice”, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-12-2019-0654 | |
| 2019 | |
| Atkins, J., Maroun, W. & Atkins, B. 2019. How can accounting, integrated reporting and engagement prevent extinction? In: ATKINS, K. & ATKINS, B. (eds.) Around the World in 80 Species. Exploring the Business of Extinction. London, UK: Routledge. URL: https://www.taylorfrancis.com/books/e/9780429793912/chapters/10.4324/9780429437397-2 |
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| Beske, F., Haustein, E. & Lorson, P. 2019. Materiality analysis in sustainability and integrated reports. Sustainability Accounting, Management and Policy Journal, In press. URL: https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-12-2018-0343/full/html |
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| Cerbone, D. and Maroun, W., 2019. Materiality in an integrated reporting setting: insights using an institutional logics framework. The British Accounting Review, p.100876. URL: https://www.sciencedirect.com/science/article/pii/S0890838919301015 |
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| Green, W. J. & Cheng, M. M. 2019. Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map. Accounting, Organizations and Society, 73, 1-14. URL: https://www.sciencedirect.com/science/article/pii/S0361368218303933 |
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| Higgins, C. 2019. Journey or toolbox? Integrated reporting and processes of organisational change. Accounting, Auditing & Accountability Journal, 32 (6), 1662-1689. URL: https://doi.org/10.1108/AAAJ-10-2018-3696 |
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| Malola, A. & Maroun, W. 2019. The measurement and potential drivers of integrated report quality: Evidence from a pioneer in integrated reporting. South African Journal of Accounting Research, 33 (2), 114-144. URL: https://doi.org/10.1080/10291954.2019.1647937 |
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| Maroun, W. 2019a. Does external assurance contribute to higher quality integrated reports? Journal of Accounting and Public Policy, 38 (4), 106670. URL: https://www.sciencedirect.com/science/article/pii/S0278425418301820 |
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| Maroun, W. 2019b. Exploring the rationale for integrated report assurance. Accounting, Auditing & Accountability Journal, 32 (6), 1826-1854. URL: https://doi.org/10.1108/AAAJ-04-2018-3463 |
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| Wang, R., Zhou, S. & Wang, T. 2019. Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports. European Accounting Review, 1-33. URL: https://doi.org/10.1080/09638180.2019.1668281 |
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| 2018 | |
| Atkins, J. and Maroun, W. 2018. Integrated extinction accounting and accountability: building an ark. Accounting, Auditing & Accountability Journal, 31 (3), 750-786. | |
| De Villiers, C. and Maroun, W. 2018. Sustainability Accounting and Integrated Reporting, Oxfordshire, UK, Taylor & Francis. | |
| Maroun, W. 2018. Modifying assurance practices to meet the needs of integrated reporting: The case for “interpretive assurance”. Accounting, Auditing & Accountability Journal, 31 (2), 400-427. | |
| McNally, M.-A. and Maroun, W. 2018. It is not always bad news: Illustrating the potential of integrated reporting using a case study in the eco-tourism industry. Accounting, Auditing & Accountability Journal, 31 (5), 1319-1348. | |
| Naynar, N. R., Ram, A. J. & Maroun, W. 2018. Expectation gap between preparers and stakeholders in integrated reporting. Meditari Accountancy Research, 26 (2), 241-262. | |
| Rinaldi, L., Unerman, J. and de Villiers, C. 2018. Evaluating the integrated reporting journey: insights, gaps and agendas for future research. Accounting, Auditing & Accountability Journal, 31 (5), 1294-1318. | |
| Sukhari, A. and Villiers, C. 2018. The Influence of Integrated Reporting on Business Model and Strategy Disclosures. Australian Accounting Review, In press (0). | |
| Usher, K. and Maroun, W. 2018. A review of biodiversity reporting by the South African seafood industry. South African Journal of Economic and Management Sciences 21 (1), 1-12. | |
| Zhou, S., Simnett, R. and Hoang, H. 2018. Evaluating combined Assurance as a new Credibility Enhancement technique. Auditing: A journal of Practice & Theory. | |
| 2017 | |
| Barth, M. E., Cahan, S. F., Chen, L. and Venter, E. R. 2017. The economic consequences associated with integrated report quality: Capital market and real effects. Accounting, Organizations and Society, 62, 43-64. | |
| De Villiers, C., Pei-Chi, K. H. and Maroun, W. 2017. Developing a conceptual model of influences around integrated reporting, new insights and directions for future research. Meditari Accountancy Research, 25 (4), 450-460. | |
| du Toit, E. 2017. The readability of integrated reports. Meditari Accountancy Research, 25 (4), 629-653. | |
| du Toit, E., van Zyl, R. & Schutte, G. 2017. Integrated reporting by South African companies: a case study. Meditari Accountancy Research, 25 (4), 654-674. | |
| Dumay, J., Bernardi, C., Guthrie, J. and La Torre, M. 2017. Barriers to implementing the International Integrated Reporting Framework: A contemporary academic perspective. Meditari Accountancy Research, 25 (4), 461-480. | |
| Maroun, W. 2017. Assuring the integrated report: Insights and recommendations from auditors and preparers. The British Accounting Review, 49 (3), 329-346. | |
| McNally, M.-A., Cerbone, D. and Maroun, W. 2017. Exploring the challenges of preparing an integrated report. Meditari Accountancy Research, 25 (4), 481-504. | |
| Van Zijl, W., Wöstmann, C. and Maroun, W. 2017. Strategy disclosures by listed financial services companies : signalling theory, legitimacy theory and South African integrated reporting practices. South African Journal of Business Management, 48 (3), 73-85. | |
| Zhou, S., Simnett, R. and Green, W. 2017. Does Integrated Reporting Matter to the Capital Market? Abacus, 53 (1), 94-132. | |
| 2016 | |
| Baboukardos, D. and Rimmel, G. 2016. Value relevance of accounting information under an integrated reporting approach: A research note. Journal of Accounting and Public Policy, 35 (4), 437-452. | |
| Dumay, J., Bernardi, C., Guthrie, J. and Demartini, P. 2016. Integrated reporting: A structured literature review. Accounting Forum, 40 (3), 166-185. | |
| Lee, K.-W. and Yeo, G. H.-H. 2016. The association between integrated reporting and firm valuation. Review of Quantitative Finance and Accounting, 47 (4), 1221-1250. | |
| Mansoor, H. and Maroun, W. 2016. An initial review of biodiversity reporting by South African corporates – The case of the food and mining sectors. South African Journal of Economic and Management Sciences, 19 (4), 592-614. | |
| Raemaekers, K., Maroun, W. and Padia, N. 2016. Risk disclosures by South African listed companies post-King III. South African Journal of Accounting Research, 30 (1), 41-60. | |
| 2015 | |
| Atkins, J. and Maroun, W. 2015. Integrated reporting in South Africa in 2012: perspectives from South African institutional investors. Meditari Accountancy Research, 23 (2), 197-221. | |
| Maroun, W. and Atkins, J. 2015. The Challenges of Assuring Integrated Reports: Views from the South African Auditing Community. 2015. | |
| 2014 | |
| Charl de Villiers, Laura Rinaldi & Jeffrey Unerman (2014). Integrated Reporting: Insights, gaps and an agenda for future research. | |
| 2012 | |
| Jill Solomon & Warren Maroun (2012). Integrated reporting: the new face of social, ethical and environmental reporting in South Africa? | |