The Impact of Financial and Non-Financial Capitals on JSE-Listed Companies – An Augmented Integrated Reporting Framework

The measurement of the impact of non-financial capitals on company value within the context of integrated reporting (IR) has remained an elusive empirical and practitioner question. The IR framework was designed to provide an improved corporate reporting approach to different stakeholders. However,...

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Bibliographic Details
Main Authors: Dr Felix Chirairo, Prof Mashukudu Hartley Molele
Format: Article
Language:English
Published: Varazdin Development and Entrepreneurship Agency 2024-03-01
Series:Journal of Economic and Social Development (Varaždin)
Subjects:
Online Access:https://www.jesd-online.com/articles/the-impact-of-financial-and-nonfinancial-capitals-on-jselisted-companies--an-augmented-integrated-reporting-framework.pdf