The Impact of Industrial Sector on the Application of the Six Capitals Model in Integrated Reporting: A Case Study of Zimbabwe

Main Article Content

Dumisani Rumbidzai Muzira

Abstract

The introduction of the six capitals models in integrated reporting brought about more disclosure in corporate reports for the benefit of the stakeholders. As an extension of the study done on the application of these capitals by the companies listed on the Zimbabwean stock exchange, this study is an investigation into the impact of industrial sector on the application of the six capitals model in integrated reporting. The study is a qualitative study that uses content analysis. The study is intended to benefit the preparers of financial reports, investors, and other stakeholders. The results showed that, the 13 sectors represented by the 20 companies reported on financial and manufactured capital. Financial, manufactured, and human capitals were the most reported capitals respectively while the lowly reported capitals were social and relationship, natural, and intellectual capital. Further analysis of data revealed that industrial sector did not only have an influence on the application of the six capitals, but had an influence on the kind of capital the sector reported the most. Recommendations are then made for the six capitals to be promoted across all industrial sectors through seminars.

Keywords:
Integrated reporting, six capitals model, stakeholders

Article Details

How to Cite
Muzira, D. R. (2020). The Impact of Industrial Sector on the Application of the Six Capitals Model in Integrated Reporting: A Case Study of Zimbabwe. Asian Journal of Economics, Business and Accounting, 16(1), 1-7. https://doi.org/10.9734/ajeba/2020/v16i130226
Section
Original Research Article

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