Browsing Accountancy by Author "de Villiers, C."

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Challenges of, and techniques for, materiality determination of nonfinancial information used by integrated report preparers

Lakshan, A.; Low, M.; de Villiers, C. (Meditari Accountancy Research, 2022)

Purpose – The international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to investigate the challenges and techniques ...
Management of risks associated with the disclosure of future-oriented information in integrated reports

Lakshan, A.M.I.; Low, M.; de Villiers, C. (Sustainability Accounting, Management and Policy Journal, 2021)

Purpose – Integrated reporting (IR) promotes the disclosure of future-oriented information to enable financial stakeholders to make better-informed decisions. However, the downside to this type of disclosure is the risk ...

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