Abstract
This study aims to develop an innovative weighted alternative polychotomous accountability index (PAI) tailored to assess both the extent and quality of information disclosure within integrated annual reports (IARs) of South African listed companies. The study utilised a qualitative approach based on the Delphi technique. The study culminates in a weighted PAI comprising eight comprehensive categories housing 44 distinct constructs. The resulting PAI achieves a cumulative weight capacity of 100% and a total scoring potential of 152 points. The developed PAI addresses limitations in current measurement tools, providing an advanced means to evaluate IAR disclosure quality and extent. The study contributes to the literature by constructing a valid, contextually relevant PAI that aligns with integrated reporting (<IR>) requisites and the socio-political context of a specific country. This study’s findings hold the potential to significantly impact integrated reporting practices and enhance corporate transparency within the context of emerging markets and beyond.
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