Issues and Insights
The Nkonki survey on Integrated Reporting has revealed that a remarkably high number of companies
adopted the King lll recommendations on integrated reporting. However, surprisingly, the findings of the research into integrated reporting ratings did not correspond with the ranking of the Top 40, but showed a similarity with the SRI.
The fact that a company is
socially responsive (included in the SRI Index) shows
a closer relationship to the status of good integrated
reporting than the relationship with the Top 40.
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