With the introduction of integrated reporting, organisations are now encouraged to integrate sustainability disclosures within their integrated reports, in addition to traditional sustainability reporting practices. The purpose of this study is to investigate whether the International < IR > Framework (the Framework) led to a change in how South African listed companies included sustainability disclosures in their integrated reports, looking specifically at the degree of integration of sustainability disclosures, the use of sustainability key performance indicators (KPIs), and the materiality and balance of sustainability disclosures included, which are all based on principles in the Framework. Interpretive content analysis is used to compare the integrated reports in 2011, when integrated reporting became mandatory in South Africa, and 2015, when the Framework was adopted. The results show that there was a significant change in the level of integration and materiality of sustainability disclosures, but there was no significant change in the use of KPIs and the balance of disclosures. This study does not seek to measure the quality of the sustainability disclosures included in the integrated reports beyond the level of the application of Framework principles. This study provides unique insight into how South African companies adapted their sustainability disclosures within their integrated reports in response to the Framework.

通过引入综合报告，现在鼓励组织在传统的可持续性报告惯例之外，将可持续性披露信息整合到其综合报告中。这项研究的目的是调查国际《投资者关系》框架（框架）是否导致南非上市公司在其综合报告中纳入可持续性披露的方式发生了变化，特别是考察了可持续性披露的整合程度，用途可持续性关键绩效指标（KPI）的重要性以及可持续性披露的重要性和平衡性，这些均基于框架中的原则。解释性内容分析用于比较2011年的综合报告和2011年的综合报告（在南非，该报告是强制性的），该框架通过时。结果表明，可持续性披露的整合程度和重要性发生了重大变化，但关键绩效指标的使用和披露余额之间没有显着变化。本研究并未试图衡量超出框架原则适用范围的综合报告中所包括的可持续性披露的质量。这项研究提供了独特的见解，以了解南非公司如何在综合报告中根据框架调整其可持续发展信息。本研究并未试图衡量超出框架原则适用范围的综合报告中所包括的可持续性披露的质量。这项研究提供了独特的见解，以了解南非公司如何在综合报告中根据框架调整其可持续发展信息。本研究并未试图衡量超出框架原则适用范围的综合报告中所包括的可持续性披露的质量。这项研究提供了独特的见解，以了解南非公司如何在综合报告中根据框架调整其可持续发展信息。