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The contribution of risk governance and disclosure in integrated annual reporting to risk management
Mini Dissertation (MBA)--University of Pretoria, 2017.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2017
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| _version_ | 1867613718364291072 |
|---|---|
| access_status_str | Open Access |
| author2 | Pieterse, Thea |
| author_browse | Pieterse, Thea |
| author_facet | Pieterse, Thea |
| collection | Thesis |
| dc_rights_str_mv | © 2017 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. |
| description | Mini Dissertation (MBA)--University of Pretoria, 2017. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/59854 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:40:36.114Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2017 |
| publishDateRange | 2017 |
| publishDateSort | 2017 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/59854 The contribution of risk governance and disclosure in integrated annual reporting to risk management Pieterse, Thea ichelp@gibs.co.za Louw, Marike UCTD Mini Dissertation (MBA)--University of Pretoria, 2017. This research was conducted with the aim in determining if risk governance and risk disclosures in integrated reports contribute to risk management and show improvement year on year. The volatile and challenging operating environments that organisations currently operate in has placed significant pressure on organisations assure stakeholders of their ability to create and maintain value, despite the risk of unknown events and circumstances. Integrated annual reports provide a means for organisations to communicate to stakeholders about their commitment to risk management and risk governance through risk disclosure. This research followed an explorative and quantitative approach. A checklist was created using the risk governance principles from the King Code of Governance Principles for South Africa, application of which is required by the Johannesburg Stock Exchange for all listed companies on an apply or explain basis, the International Integrated Reporting Framework and the G4 Sustainability Reporting Guidelines. Using content analysis, this checklist was completed through inspection of the integrated annual reports for the companies listed in the general retail sector of the Johannesburg Stock Exchange for the past five years. Key risks identified in the integrated annual reports were compared to industry norm risks identified. The study showed a slight improvement in application of risk governance and risk disclosure principles from year to year. In addition, a slight improvement was noted on the comparison between the key risks identified in the integrated annual reports and the industry norm risks. The results suggest improvement in risk governance and risk disclosure as elements of risk management in the past five years. pa2017 Gordon Institute of Business Science (GIBS) MBA Unrestricted 2017-04-07T13:06:03Z 2017-04-07T13:06:03Z 2017-03-30 2017 Mini Dissertation Louw, M 2017, The contribution of risk governance and disclosure in integrated annual reporting to risk management, MBA Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/59854> http://hdl.handle.net/2263/59854 en © 2017 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD The contribution of risk governance and disclosure in integrated annual reporting to risk management |
| title | The contribution of risk governance and disclosure in
integrated annual reporting to risk management |
| title_full | The contribution of risk governance and disclosure in
integrated annual reporting to risk management |
| title_fullStr | The contribution of risk governance and disclosure in
integrated annual reporting to risk management |
| title_full_unstemmed | The contribution of risk governance and disclosure in
integrated annual reporting to risk management |
| title_short | The contribution of risk governance and disclosure in
integrated annual reporting to risk management |
| title_sort | contribution of risk governance and disclosure in integrated annual reporting to risk management |
| topic | UCTD |
| url | http://hdl.handle.net/2263/59854 |