The Ethics of Corporate Governance in Global Perspective

The readability of integrated reports

“…According to Ahmed Haji and Anifowose (2016), integrated reporting is also a positive mechanism to reduce corruption and social inequalities by tracking organisational performance in terms of non-financial factors, for example employment equity. Kim et al (2017) found that integrated reporting improves the perceptions of report users and increases the reports" ability to inform decisions, which is essential in an environment where the integrated report is prepared for a wider stakeholder group and not only shareholders, as per Rossouw and West (2009).…”

“…This paper is an exploratory study to review and discuss the general readability of integrated reports of JSE listed companies, as part of an evaluation of the usefulness of integrated reports. South Africa is a unique research environment, with its eleven official languages, challenges in education provision, and turbulent political environment (Rensburg & Botha, 2014;Rossouw & West, 2009). While most countries are still trying to establish the need for integrated reports (Slack & Tsalavoutas, 2017), most companies listed on the JSE already prepare integrated reports.…”

México en El Análisis De La Ética Empresarial Norteamericana

“…En general, debido a que el español es la lengua predominante que se habla en México, y dado que el país tiene una cultura mayoritariamente católica, en muchos análisis de la ética empresarial en México la nación se agrupa a menudo junto con otros países latinoamericanos, incluyendo, pero no limitándose a Costa Rica, El Salvador, Argentina, Brasil, Chile, Colombia, Ecuador, Uruguay, Venezuela y países de la región del Caribe (Rossouw, 2011). La ética empresarial de México no había recibido mucho interés antes de 1994, pero cuando se cubría generalmente se trataba a partir de artículos sobre ética empresarial en América Latina.…”