Integrated Reporting in Practice: Contextual Insights from South Africa and the United Kingdom

Authors

  • Mbalenhle Khatlisi Department of Financial Accounting, University of South Africa, South Africa
  • Prince Enwereji Department of Financial Accounting, University of South Africa, South Africa

DOI:

https://doi.org/10.32479/irmm.18745

Keywords:

Integrated Reporting, Sustainability, South Africa, United Kingdom, Corporate Governance

Abstract

This study explores the adoption and impact of integrated reporting (IR) in South Africa and the United Kingdom, two countries with distinct regulatory approaches. The research adopts an interpretivist paradigm and follows an exploratory, non-empirical approach through a detailed traditional literature review. The study examines the historical development of IR, identifies country-specific contextual factors, and compares the practices of South Africa and the United Kingdom. Findings from the review show that regulatory emphasis of South Africa fosters compliance but may limit authentic engagement with IR principles. Meanwhile, the market-driven approach of the United Kingdom encourages creativity but struggles with the absence of uniformity in reporting quality. The study highlights the need for tailored IR frameworks that align with the unique governance systems of each country. The findings suggest that South Africa should focus on incorporating IR principles more deeply into strategic decision-making to ensure meaningful outcomes. In the United Kingdom, clear and consistent guidelines could help improve the quality of IR while retaining the flexibility valued by organisations. Collaboration between countries could facilitate the sharing of best practices and address common challenges in IR implementation. This study contributes to global discussions on sustainable corporate reporting and provides crucial insights for policymakers, business leaders, and academics.

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Published

2025-06-23

How to Cite

Khatlisi, M., & Enwereji, P. (2025). Integrated Reporting in Practice: Contextual Insights from South Africa and the United Kingdom. International Review of Management and Marketing, 15(4), 257–268. https://doi.org/10.32479/irmm.18745

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