Understanding the extent of stakeholder reporting and materiality disclosures in integrated reports, sustainability reports and websites of companies listed on JSE.

This research examined the extent of stakeholder reporting disclosures and materiality \ndisclosures in the integrated reports, sustainability reports and websites of JSE listed \ncompanies. This study investigated how companies disclose their materiality determination \nprocess and if they disclose their stakeholder engagement activities. A disclosure checklist, \nbased on the relevant academic and professional literature, was developed by the researcher \nto quantify and investigate the current reporting disclosures relating to materiality and \nstakeholder engagement in 2016. The results highlighted the relationship between the \ndisclosures made by companies to determine materiality and stakeholder engagement \ndisclosures in the related reports. \n \nIn this study, materiality is a key reporting principle in preparing the integrated report and \nsustainability report. The results of this research, supported by prior literature, have identified \nthat stakeholder engagement and materiality are related concepts. The King Report on \nCorporate Governance emphasizes that stakeholder inclusivity is a key reporting principle as \nstakeholder identification and engagement facilitates the identification and understanding of \nthe material concerns, issues, perceptions, needs and expectations of stakeholders.