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IT disclosures in integrated reporting within the South African banking sector

Author

Listed:
  • Pranisha Rama

    (Department of Accounting, University of Johannesburg, South Africa)

  • Riyad Moosa

    (Department of Accounting, University of Johannesburg, South Africa)

  • Husain Ally

    (Department of Accounting, University of Johannesburg, South Africa)

Abstract

The current study sought to assess the banks in South Africa and their compliance with IT disclosures and narrating in their integrated reports for the 2021 financial year, as required by King IV. Empirical analysis was undertaken using a descriptive study based on secondary data from integrated reports of the five (5) biggest banks by asset size and market share. Data was analysed using both content analysis and descriptive statistical analysis. Findings showed no universal compliance with 80% compliance rate being recorded for various recommendations contained in Principle 12 of King IV. Thus, there remains non-compliance by 20% of studied banks with regards to various recommendations. The study recommends that banks strive to make the requisite IT disclosures in their integrated reports, particularly given the importance of such disclosures and related compliance. Further, the disclosure made by banks should be as material and comprehensive as possible and not just a tick-box kind of disclosure. This would enhance the utility of disclosures provided to stakeholders. Key Words:Banking, King IV, Integrated Reports, IT Disclosures, Compliance

Suggested Citation

  • Pranisha Rama & Riyad Moosa & Husain Ally, 2023. "IT disclosures in integrated reporting within the South African banking sector," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 12(2), pages 237-250, March.
    • Handle: RePEc:rbs:ijbrss:v:12:y:2023:i:2:p:237-250
    DOI: 10.20525/ijrbs.v12i2.2405
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    References listed on IDEAS

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    1. Georges Dionne, 2003. "The Foundations of Banks' Risk Regulation: a Review of the Literature," Cahiers de recherche 0346, CIRPEE.
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