Original Research

Balancing quantitative and qualitative value-creation reporting

Cornelie Crous, Marike C. van Wyk
South African Journal of Economic and Management Sciences | Vol 24, No 1 | a3936 | DOI: https://doi.org/10.4102/sajems.v24i1.3936 | © 2021 Cornelie Crous, Marike C. van Wyk | This work is licensed under CC Attribution 4.0
Submitted: 30 November 2020 | Published: 31 August 2021

About the author(s)

Cornelie Crous, UFS Business School, Faculty of Economic and Management Sciences, University of the Free State, Bloemfontein, South Africa
Marike C. van Wyk, Department of Business Management, Faculty of Economic and Management Sciences, University of the Free State, Bloemfontein, South Africa


Method: The demand for a balanced disclosure of quantitative and qualitative value creation in an organisation and for its stakeholders has increased in recent years.

Aim: Therefore, this study focused on the disclosure of 97 companies listed on the Johannesburg Stock Exchange over a period of five years (2015–2019).

Method: A three-phased content anlaysis was followed.

Results: The researchers found that value-creation disclosures are mostly concerned with quantitative value creation, and that they focus on value concepts, such as returns to investors, cash flow, increase in employee numbers, and benefits to employees. Some companies have progressed in their integrated reporting practices and now include a reference to value creation by balancing the different forms of capital. However, their reports still do not include concrete statements or definitions about what value creation is considered to be; neither do they disclose qualitative value-creation concepts.

Conclusion: The authors thus conclude that imbalanced reporting skewed towards quantitative value concepts persists.


integrated reporting; value creation; qualitative value creation; quantitative value creation; stakeholders


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Crossref Citations

1. Relato Integrado e a Geração de Valor: a Semântica do Conceito Fundamental do Relato Integrado
Amanda dos Santos Veiga Marçal, Marguit Neumann, Simone Letícia Raimundini Sanches
Organizações & Sociedade  vol: 29  issue: 102  first page: 449  year: 2022  
doi: 10.1590/1984-92302022v29n0021pt