FORECASTING THE QUALITY ASSESSMENT OF INTEGRATED REPORTING OF CORPORATE ENTERPRISES: EMPIRICAL EXPERIENCE OF SOUTH AFRICA

Abstract

The quality assessment of integrated reporting involves analyzing various aspects of an integrated report of corporate enterprises to determine the level of compliance with standards and the quality of reporting on financial and non-financial aspects. The assessment can be carried out by various stakeholders: rating agencies, auditors, sustainability experts, analysts, etc. The lack of a forecast for the quality assessment of integrated reporting of corporate enterprises for the next three years makes it impossible to understand the ways of its further development.The purpose of the article is to develop new methodological approaches to forecasting the quality assessment of integrated reporting of corporate enterprises in South Africa. Such a forecast allows us to determine the future state of integrated reporting of corporate enterprises in South African countries.The information base of the research is the scientific works of Ukrainian and foreign researchers on the quality assessment of integrated reporting of corporate enterprises. The survey “Excellence in Integrated Reporting”, conducted by the international company EY for a period of 10 years (2013-2022), conducted among corporate companies, was used as an empirical basis for ensuring the evidence of theoretical provisions, the reliability of conclusions and recommendations, and the substantiation of corresponding forecasts.The practical value of the scientific research is that the results obtained by the authors will help to forecast the quality assessment of integrated reporting of corporate enterprises, which made it possible to identify relevant areas that can contribute to the development of integrated reporting of corporate enterprises and improve its quality.