Research Article
An Evaluation of the Feasibility and Execution of Integrated Reporting by National Public Entities in South Africa
Phaswana Frans Mmatli*
,
Mpho Jeannette Thithi
Issue:
Volume 13, Issue 6, December 2025
Pages:
353-361
Received:
6 September 2025
Accepted:
20 September 2025
Published:
27 October 2025
DOI:
10.11648/j.ijefm.20251306.11
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Abstract: Purpose: This study seeks to assess the extent to which South African NPEs have adopted the International Integrated Reporting Framework when preparing their annual financial reports (AFR). The IIRC published a revised framework in 2021 to guide organisations on how to incorporate in their overall content into IR. This requires a new disclosure framework that facilitates integrated thinking, decision-making and value creation methods that give stakeholders a complete picture of the entity. Methods: The study employed a qualitative approach, utilising secondary data from AR (a published by NPEs in South Africa. Disclosure checklist, scoring system and content analysis was used to assess whether NPEs have applied IR framework disclosure recommendations when preparing their AR. The disclosure checklist and scoring system was used to compare the AFR of South African NPEs for fiscal years ending 2024 against the key elements suggested by revised IR Framework. Results: The study's results showed that NPEs disclosure expectations relating to IR have significant gaps in quality and content. Moreover, overall results showed that although South Africa may have proper awareness in IR reporting, the practical and disclosure of IR framework are still an issue on NPEs. Contributions: Results provide managerial implications. Poor disclosure of IR framework suggests lack of understanding of value creation within NPEs due to reliance on traditional reporting as compared to adoption of IR framework. Managers should establish internal awareness strategies emphasizing the necessity to adopt full IR framework to help NPEs develop long-term value and allocate resources.
Abstract: Purpose: This study seeks to assess the extent to which South African NPEs have adopted the International Integrated Reporting Framework when preparing their annual financial reports (AFR). The IIRC published a revised framework in 2021 to guide organisations on how to incorporate in their overall content into IR. This requires a new disclosure fra...
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Research Article
The Constraints on the Effectiveness of the Activities of the Permanent Economic Consultation Framework in Lubumbashi: An Evaluation of the Effectiveness
Mpoo Mokuba Alliance David*
Issue:
Volume 13, Issue 6, December 2025
Pages:
362-372
Received:
10 September 2025
Accepted:
24 September 2025
Published:
28 October 2025
DOI:
10.11648/j.ijefm.20251306.12
Downloads:
Views:
Abstract: This publication is an analysis of the functioning of the permanent framework of economic consultation, abbreviated as CPCE, which is a state structure created since 2001, by presidential decree n° 008/01 of February 23, 2001[14], with the aim of improving the business climate in the Democratic Republic of Congo, through its activities in the field in accordance with the objectives and mission assigned to it by the law. As a consultation framework, the CPCE is a neutral body that receives the claims of economic operators, organizes consultations on socio-economic issues between the public sector (government) and the private sector (economic operators), including representatives of consumer associations and civil society, especially with regard to the stability of prices of basic necessities (foodstuffs, petroleum products...) and the maintenance of the market exchange rate of foreign currency. Etc. in order to reach a consensus likely to improve the business climate and the living conditions of the population. Since 2020, no activity has been carried out on the ground and the population has only been subjected to pressure from economic operators, it is clear that there is a gap between the requirements of the law and the practices of the actors concerned. This is a problematic situation that has motivated our research on the evaluation of CPCE activities, based on the constraints that can influence the effectiveness of CPCE activities, while setting some evaluation indicators.
Abstract: This publication is an analysis of the functioning of the permanent framework of economic consultation, abbreviated as CPCE, which is a state structure created since 2001, by presidential decree n° 008/01 of February 23, 2001[14], with the aim of improving the business climate in the Democratic Republic of Congo, through its activities in the field...
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