Research Publications (Accounting and Informatics)

Permanent URI for this collectionhttps://hdl.handle.net/10321/212

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Now showing 1 - 20 of 266

Transforming internal auditing : harnessing retrieval-augmented generation technology
(The Science and Information Organization, 2025-1-1) Stumke, Olive; Ndlovu, Fanie
The advent of cloud-based Generative AI models, such as ChatGPT, Google Gemini, and Claude, has created new opportunities for improving education through real-time, adaptive learning experiences. Despite their widespread use globally, their application in South African higher education remains limited and underexplored, resulting in an application gap. This paper, as Phase 1 of a larger project, addresses this gap by focusing on the development of a Retrieval-Augmented Generation (RAG) web application designed to enhance Internal Auditing education at the Durban University of Technology. This is achieved by integrating three powerful Generative AI models—OpenAI GPT-4o-mini, Google Gemini-1.5-flash, and Anthropic Claude-3-haiku—into a single educational platform that will enable lecturers to manage and augment lecture materials while allowing students to access personalized, AI-generated content. This paper presents the design considerations, architecture, and integration techniques employed in the development of the RAG web application, offering insights into the potential of adaptive learning, personalized learning, and AI-driven tutoring in South Africa’s educational landscape. This paper demonstrates how a RAG web application can provide the building blocks for future Generative AI applications that could enhance teaching and learning with minimal effort from lecturers and learners in the South African context.
An ERP implementation case study in the BRICs country South African BRICS South Africa economic tourism economic sector
(Cerebration Science Publishing, 2025-1-6) Aroba, Oluwasegun Julius; Rudolph, Michael; IJCISIM, Editorial Office
South Africa is one of the BRICS (Brazil, Russia, India, China and South Africa) nations that is changing the area of BRICS South Africa's economic in tourism. The current theory holds that demand for BRICS South Africa economic tourism initially rises, but then declines once a certain level of corruption reaches a certain threshold. As means of computerized data storage helps management with a complete vision for their performance. In this paper, the analysis of fake travel agent sites shows that the B&B businesses in Soweto and Durban are experiencing huge glitches. They also have a slow booking process because they use only cell phone calls and walk-ins for bookings, which results in slow business growth and unorganized transactions. This journal will focus on how to implement ERP to address these problems faced by this B&B, short stay, or rather provide a set of propositions on the designed website. Nevertheless, the centralized management of information from ERP can have a huge impact on the company's services. The study concludes that it is very important for travelers to have an online website to prevent being scammed online and always make sure travelers are safe and carried to their destinations without problems.
The impact of COVID-19 on the financial performance of insurance companies in South Africa
(Prasetiya Mulya Publishing, 2025-4-25) Zungu, Sphesihle Charles; Maama, Haruna; Mvunabandi, Jean Damascene
The research aims to examine the influence of the Covid-19 pandemic on the financial performance of insurance companies in South Africa. The research sample comprises 37 insurance companies that are duly registered with the Financial Sector Conduct Authority (FSCA). The research used a descriptive analytical technique, focusing on quantitative and numerical data from annual financial reports published by insurance companies. The data was used to assess financial performance indicators over a time period of six consecutive years (2017–2022). The study indicated that Covid-19 had diverse impact on the financial performance of insurance companies. The study demonstrates a positive and statistically significant correlation between COVID-19 and ROA. This conclusion indicates that, despite the obstacles posed by the pandemic, several insurance companies adeptly managed their assets to maintain profitability. Conversely, the findings demonstrate a negative correlation between COVID-19 and ROE, underscoring the strain on equity returns.
The role of financial literacy in improving the level of financial knowledge, financial skills and responsibilities among non-government organisations financial managers in KwaZulu-Natal
(Fundatia Institutul de Studii Financiare, 2024-11-5) Mvunabandi, Jean Damascene
The lack of empirical evidence on key drivers of financial illiteracy among financial managers within non-governmental organisations (NGOs) sector can be the trigger of the current rate of NGOs collapsing in South Africa. Using a quantitative research strategy, this study investigated the role of financial literacy in improving the level of financial knowledge, financial skills and financial responsibility among 53 NGOs finance staff who were purposively and conveniently sampled. The respondents comprise financial managers, accountants, and senior managers and project managers. Data generated were analysed using descriptive and inferential statistics. The results of the study revealed that all the independent variables of the study correlated between .247 and .569. The findings of the study revealed that the ability to prepare a strategic business plan and the respondents’ capability to cope with their organisations’ financial shortfalls have a positive and significant relationship with their level of financial literacy. The study further found that (1) dealing with financial diversification (2) comparing their organisations’ financial performance against the financial objectives (3) writing financial objectives and (4) their ability to raise funds from different funders for their organisations have a positive and significant influence with their financial literacy. This article is the first to explore the financial literacy status among NGOs financial managers in KwaZulu-Natal (KZN). Relying on these empirical findings for the financial literacy variables. This study will fill a gap in understanding the variables identified that drive the financial literacy of NGOs financial managers. These findings will help NGOs financial managers to choose the financial literacy practices model to improve their financial knowledge, skills and responsibilities and eventually enhance the financial viability and sustainability of their entities. This study contributes to the current body of knowledge and further offer insight into constructs for measures of financial literacy among NGOs context.
A bibliometric analysis review: the emerging technology of artificial intelligence for non-bio inspired and bio-inspired algorithm of wireless sensor network from 2005–2022
(Machine Intelligence Research Labs (MIR Labs), 2025-02-26) Aroba, Oluwasegun Julius; Rudolph, Michael; Adeliyi, Timothy; Nalindren, Niacker; Ramchander, Manduth; Karodia, Khadija; Gupthar, Karodia; Bugwandin, Vinay
Rapid developments in technology, business, and social norms have been observed in the twenty-first century. The fourth industrial revolution has been brought about by most industries moving toward automation and reducing human intervention. Wireless sensor networks are incredibly important to the fourth industrial revolution since they help with modernization. WSNs are networks of sensor and routing nodes that can be integrated into a variety of control systems, such as those used for home automation, electric-power automation, and environmental monitoring. A key problem that typically afflicts wireless sensor networks is node localization (WSNs). As a result, several algorithms, to ameliorate the challenges WSNs confront, both bio-inspired and non-bio-inspired solutions have been presented. From 2005 through 2022, the Scopus database was searched for publications. WSNs are used in published research paper statistical analysis, Microsoft Excel 365, VOSviewer, RStudio, and Biblioshiny packages were used. For this seventeen-year study period, a total of 36,377 published documents were in the Scopus database. 765 papers in all were examined following the implementation of the exclusion criteria. This study highlights the global research production of bio-inspired and non-bioinspired algorithms in wireless sensor networks, together with their status and tendencies. It can assist IoT and wireless sensor network researchers in gaining a thorough understanding of the most advanced algorithms in this area
An ERP implementation case study in the South African retail sector
(2023-01-01) Aroba, Oluwasegun Julius; Chinsamy, Kameshni K.; Makwakwa, Tsepo. G.
The enterprise resource planning (ERP) is an ever-growing software used globally and in all sectors of business to increase productivity and efficiency, however, the south African market does not show any symptoms that it needs such facilities as we tangle the whys and how’s on this case study. We use previous studies from the literatures that show an ever-thriving sector such as the South African retail can continue to thrive in the absence of ERP and remain relevant and the biggest market contributors as they have been for the past decades. We focus our sources from year 2020 to 2022 to further influence our case to openly clarify the question of the implementation of ERP system. Our studies settle the unanswered question of the implement ability of an ERP system in the retail sector by exploring both functioning and failed installations and how those were resolved, the effectiveness, efficiency and productivity in the absence and presence of ERP system in place in similar economies such as the South African retail sector, both in the past and present times. The south African retail sector has adopted expensive and difficult to maintain ERP systems, which has a drastic increased improvement in the productivity together with the risks of failure. Such risks were witnessed with Shoprite closing doors in Botswana, Nigeria, and Namibia, this has been proof in failure of expensive and fully paid enterprise resource planning that still failed in more than one country. Our solutions consist of methodology contributed an easy to implement solutions to the retail sectors and can be adapted for different purpose, the integration between large retailers and our system would save millions, time and resources.
Developing a data lakehouse for a South African government-sector training authority : implementing quality control for incremental extract-load-transform pipelines in the ingestion layer
(IGI Global, 2024-12) Govender, Priyanka; Naicker, Nalindren; Patel, Sulaiman Saleem; Joseph, Seena; Moonsamy, Devraj; Akinola, Ayotuyi Tosin; Madamshetty, Lavanya; Govender, Thamotharan Prinavin; Ogunleye, Olalekan Samuel
The Durban University of Technology is undertaking a project to develop a data lakehouse system for a South African government-sector training authority. This system is considered critical to enhance the monitoring and evaluation capabilities of the training authority and ensure service delivery. Ensuring the quality of data ingested into the lakehouse is critical, as poor data quality deteriorates the efficiency of the lakehouse solution. This chapter studies quality control for ingestion-layer pipelines to propose a data quality framework. Metrics considered for data quality were completeness, accuracy, integrity, correctness, and timeliness. The framework was evaluated by practically applying it to a sample semi-structured dataset to gauge its effectiveness. Recommendations for future work include expanded integration, such as incorporating data from more varied sources and implementing incremental data ingestion triggers.
Assessing the challenges that are confronted rural-based SMEs on the implementation of cloud services
(ACM, 2020-09-24) Dyubele, Sithembiso; Cele, Noxolo Pretty; Mbangata, Lubabalo
The increase of contemporary technologies such as cloud-based services has attracted various institutions, especially in developing countries. Many businesses have started to show interest in migrating to the cloud to expand their businesses, particularly in urban areas. However, it has become challenging for rural-based Small and Medium Enterprises (SMEs) to integrate themselves with ICT innovations such as cloud services as they are facing various challenges like poor development of ICT infrastructure. It is these difficulties that are facing SMEs located in rural areas that are at the core of this study, whose aim is to assess the challenges that rural-based SMEs are facing on the implementation of cloud services. A literature review from the previous studies was used to identify these challenges, which were later transformed into variables that ended up being tested in this paper. These variables include independent variables such as Security, Compatibility, Perceived usefulness, Perceived ease of use, and dependent variable, which are cloud services. A Likert-scale questionnaire-based survey of small business employees was conducted from a small town called Elliotdale, Eastern Cape, South Africa, to assess whether the challenges mentioned above, according to them, have an impact on the implementation of cloud services by SMEs. The data were analyzed to test the reliability and validity of the data-gathering instrument(questionnaires) and inferential statistics such as correlations between independent and dependent constructs, and Regression (predictor). The results indicate that the participants agreed that the challenges mentioned above, such as Security, Compatibility, Perceived Usefulness, Perceived Ease of Use, have a significant impact on the implementation of cloud services by rural-based SMEs.
An ERP SAP implementation case study in South Africa small medium enterprise sectors
(Springer Nature Switzerland, 2023) Aroba, Oluwasegun Julius
The use of technologies for enterprise resource planning (ERP) SAP has resulted in improvements to companies’ daily operations. This growth, however, has not been without its share of difficulties for the sector of small and medium businesses. First, the adoption and implementation of proprietary SAP ERP comes with a high expense for organizations, and second, it is problematic for organizations to guarantee that scalability is established owing to the dynamic shift in the SME sector. This indicates that the small and medium-sized enterprises (SMEs) sector in South Africa is not making use of the widely accessible cost-effective open-source SAP ERP that is now on the market. The scope of the investigation was broadened to include gathering information on open-source alternatives. This indicates that the small and medium-sized enterprises (SMEs) sector in South Africa is not making use of the widely accessible cost-effective open-source SAP ERP that is now on the market. The primary objective of the study was to assess the open-source ERP adoption trends of small and medium-sized enterprises (SMEs) in the Durban area. The purpose of this study was to investigate both the drivers and the impediments to the adoption of SAP ERP systems. Qualitative and quantitative approaches were used in this study. The scope of the investigation was broadened to include gathering information on open-source alternatives. According to the findings of the study, small and medium-sized enterprises (SMEs) are aware of the advantages that may be gained by using ERP systems in their companies.
Evaluating the relationship between digital transformation and resilience of small and medium enterprises in the post-Covid-19 era in South Africa
(2024-09-01) Msomi, Thabiso Sthembiso; Ntuli, Lindokuhle Senamile
The purpose of this study was to evaluate the relationship between digital transformation and resilience of small and medium enterprises (SMEs) in the post-COVID-19 era in South Africa. The quantitative research approach was selected as the appropriate methodology for this study, while the purposive sampling approach was selected as the appropriate way for selecting the participants for this study. Primary data was acquired from business owners of retail SMEs establishments and then analysed, using SPSS. A total of 132 copies of a questionnaire were sent out for this study, with 128 of them being returned (for a response rate of 97%). Two statistical tests - regression and Pearson‘s correlation - were performed. According to the results, digital transformation has an absolute value (0.329) that explains the most variations in the regression model. The study recommended that entrepreneurs need to invest in digital infrastructure to ensure the smooth running of digital activities. Items like high-speed Internet, the cloud, and secure computing fall under this category.
Leveraging principal component analysis of crime trends to drive innovation in industry, policy, and society
(EnPress Publisher, 2025-01) Khanyile, Thabiso; Adeliyi, Timothy T.; Aroba, Oluwasegun J.
Given the multifaceted nature of crime trends shaped by a range of social, economic, and demographic variables, grasping the fundamental drivers behind crime patterns is pivotal for crafting effective crime deterrence methodologies. This investigation adopted a systematic literature review technique to distill thirty key factors from a corpus of one hundred scholarly articles. Utilizing the Principal Component Analysis (PCA) for diminishing dimensionality facilitated a nuanced understanding of the determinants deemed essential in influencing crime trends. The findings highlight the necessity of tackling issues such as inequality, educational deficits, poverty, unemployment, insufficient parental guidance, and peer influence in the realm of crime prevention efforts. Such knowledge empowers policymakers and law enforcement bodies to optimize resource allocation and roll out interventions grounded in empirical evidence, thereby fostering a safer and more secure societal environment.
Effect of working capital management on financial performance of a state-owned enterprise in South Africa
(Durban University of Technology, 2022) Ntuli, Sizwe Perfect Ayanda; Nzuza, Zwelihle Wiseman
South Africa’s state-owned enterprises (SOEs) have reportedly found it difficult to conserve their financial position in order to improve financial performance. Working capital management (WCM) is a significant component of financial management practices by which firms can be measured and improve financial performance. The study aims to examine the employees’ perceptions of the effect of WCM on financial performance of an SOE in South Africa. Cross-sectional, quantitative research and questionnaire approaches were used to collect data from 51 respondents. The study identified the gaps in cash management. The regression coefficient suggests that there is a strong causal relationship between WCM and financial performance of the firm (r=0.597; p<0.001). The F test indicates that the relationship is statistically significant (p<0.001). It was found that review of WCM accounts for 35.7% (R2 = 0.357) of the variance in finance performance F (1, 49) = 27.1560, p<.000 and it (review of WCM) is also a significant predictor of financial performance, where the relationship was positive (β = 0.597, p<.001). The study recommends that the SOE considers WCM as a tool for its economic growth.
Factors influencing equity financing within government entities in South Africa
(EconJournals, 2024) Ntuli, Sizwe Perfect; Nzuza, Zwelihle Wiseman; Mbambo, Mzwandile Atkins
Equity financing theorsuggests that firms favour equity financing over debt to mitigate potential external risks and reduce exposure to external scrutiny. The aim of this study is to determine the extent to which various factors influence equity financing decisions within South African government entities. This study investigates the critical factors influencing equity financing decisions within government entities in South Africa. Employing Stata for data analysis, the research utilizes a cross-sectional, quantitative methodology supplemented by questionnaire-based data collection from 51 respondents. The application of Panels corrected standard errors (PCSEs) regression reveals a positive and significant relationship between risk appetite of the company (RAF) and company size (SIZE) with equity financing evidenced by P = 0.000 and 0.037, respectively. The links between reliance on internal funds (RIF) and equity financing is positive and slightly significant at 0.051 level. Based on these results, it is recommended that government entities assess their risk appetite and internal financial resources carefully when considering equity financing, ensuring alignment with strategic objectives and market conditions.
Investing decisions and financial performance of a commercial government agency of South Africa
(Indonesia Strategic Sustainability, 2024-07-16) Ntuli, Sizwe Perfect Ayanda
The financial management of commercial government agencies in South Africa has been beset by challenges in achieving financial performance despite efforts to conserve financial position. Investment decisions present a potential strategy for improving financial performance. Guided by contingency theory, this study seeks to explore the perceptions of finance staff regarding the impact of investment decisions on the financial performance of a selected commercial government agency in South Africa. The study employs a cross-sectional, quantitative research design, utilizing a questionnaire to gather data from 51 respondents. Based on regression coefficients, the analysis reveals a strong positive causal relationship between investment decisions and financial performance. In particular, the beta coefficient indicates that investment decisions significantly predict financial performance (β = 0.827, p < .001). These findings suggest that firms should prioritize investment decisions to improve financial performance and promote growth. Accordingly, we recommend that commercial government agencies prioritize investment decisions to improve financial performance and achieve organizational goals.
Examining front-line administrative services in a selected public higher education institution
(MDPI AG, 2024-04-01) Luthuli, Mthokozisi; Nkomo, Ntando; Moyane, Smangele
The South African government’s commitment to people-friendly public service since 1994 has influenced the quality of service provided by front-line administrative staff in public higher learning institutions. This study explores the experiences of front-line administrative staff at the Durban University of Technology (DUT), focusing on the challenges faced and their impact on teaching, learning, and overall academic activities. Against the backdrop of public higher education institutions (HEIs) in South Africa, the study addresses the persistent challenges in service delivery and the crucial role of front-line administrative staff. Employing a post-positivist paradigm, the research adopts a hybrid methodological approach, combining qualitative and quantitative methods. A survey design is utilized to gather data from first-time entry students (FTENs) enrolled in the Business and Information Management program at DUT, employing convenience sampling and a self-administered questionnaire. The study’s findings illuminate the inefficiencies in front-line administrative services, elucidating their impact on diverse stakeholders and emphasizing the pressing need for enhancement. The study found that the majority of students perceived the services positively, with only a small number expressing dissatisfaction and nearly all participants noted the institution’s adherence to the Batho Pele Principles positively, though a few had contrasting experiences. The findings further revealed areas of improvement for the service. By focusing on the experiences of FTENs, the study contributes to the broader discourse on enhancing service delivery in public higher learning institutions. Addressing these challenges is crucial for the fulfilment of the core mission of HEIs providing quality education and fostering a positive learning environment.
Exploring the adoption of robotics in teaching and learning in higher education institutions
(MDPI AG, 2024-12-01) Phokoye, Samkelisiwe Purity; Epizitone, Ayogeboh; Nkomo, Ntando; Mthalane, Peggy Pinky; Moyane, Smangele Pretty; Khumalo, Mbalenhle Marcia; Luthuli, Mthokozisi; Zondi, Nombuso Phamela
Artificial intelligence (AI) has become a prevalent part of many businesses, including higher education. AI is progressively gaining traction as an instrumental engagement tool in higher education institutions (HEIs). The premise underlying this trend is the potential of robots to foster enhanced student engagement and, consequently, elevate academic performance. Considering this development, HEI’s must probe deeper into the possible adoption of robotics in educational practices. This paper aims to conduct a comprehensive exploration into the adoption of robotics in teaching and learning in the higher education space. To provide a holistic perspective, this study poses three questions: what factors influence robotics uptake in HEIs, how can robots be integrated to improve teaching and learning in HEIs, and what are the perceived benefits of robotics implementation in teaching and learning. A bibliometric analysis and comprehensive review methodology were employed in this study to provide an in-depth assessment of the development, significance, and implications of robotics in HEIs. The dual approach offers a robust evaluation of robotics as a pivotal element needed for the enhancement of teaching and learning practices. The study’s findings uncover the increasing adoption of robotics within the higher education sphere. It also identifies the challenges encountered during adoption, ranging from technical hurdles to educational adjustments. Furthermore, this paper offers guidelines for various stakeholders for the effective integration of robotics into higher education.
The influence of artificial intelligence on the manufacturing industry in South Africa
(AOSIS, 2024-01-01) Nzama, Manqoba L.; Epizitone, Gloria A.; Moyane, Smangele P.; Nkomo, Ntando; Mthalane, Peggy P.
Background: The adoption of artificial intelligence (AI) in manufacturing has the potential to considerably improve productivity, efficiency and sustainability. Artificial intelligence aids with tasks such as data processing and process monitoring, process modelling and optimisation, live fault detection, and process quality assessment in manufacturing processes.Aim: This study sought to obtain a full understanding of the influence of AI on the South African manufacturing industry by exploring how AI technology is impacting productivity, reshaping the workforce, affecting quality control practices and optimising supply chain management among other issues.Setting: Data in this study were obtained from 23 qualitative research publications that address the influence of AI on the manufacturing industry in South Africa published on ScienceDirect, Scopus, Springer, Web of Science and Google Scholar.Method: Multiple correspondence analysis was utilised to analyse associations among quality, productivity, supply chain and workforce transformation in the presence of AI in the South African manufacturing industry.Results: The findings demonstrate a substantial association between the usage of AI and a range of performance measures, suggesting that those organisations embracing AI technology can benefit from greater productivity, quality control and supply chain management. Additionally, findings emphasised the necessity of workforce transformation because of AI adoption.Conclusion: The adoption of AI technology positively influenced the South African manufacturing industry, contributing to increased productivity and quality, and optimising the supply chain.Contribution: This study makes a valuable contribution to the existing body of knowledge as AI adoption in the manufacturing industry in developing countries is only emerging.
Evaluating small and medium-sized enterprises’ resilience in South Africa
(Walter de Gruyter GmbH, 2024-12-01) Msomi, Thabiso Sthembiso; Olarewaju, Odunayo Magret
Abstract Research background: Small and medium-sized enterprises (SMEs) face unique challenges that require a deeper understanding of the mechanisms that contribute to their resilience in a dynamic economic landscape. Purpose: This study investigates the factors that impact the resilience of SMEs, highlighting strategic partnerships, technological advancements, employee engagement, and customer relationships as pivotal elements. Research methodology: Employing Yamane’s formula and purposive sampling, the research involved the distribution of a closed-ended questionnaire via email, resulting in an 85% response rate from 153 SME owners and managers. Results: Utilizing a multiple linear regression analysis, the research findings revealed an adjusted R-squared of 94.50%, signifying a significant influence of the identified factors on SME resilience in South Africa. Notably, the statistical significance of strategic partners management, technology adoption, employee engagement, and customer relationship management (CRM) emphasizes their contributions to SME resilience. Novelty: Enhancing SME resilience involves actively cultivating strategic partnerships for effective disruption anticipation and response. Prioritizing the adoption of relevant technologies, supported by policymakers, can elevate efficiency and adaptability. Crucially, investment in a positive work culture through employee engagement, continuous training, and adaptive human resource strategies is vital. Moreover, businesses should prioritize customer-centric approaches, adopting effective CRM strategies to comprehend customer needs and fortify their market presence.
The impact of COVID-19 on SME profitability : insights from South Africa
(LLC CPC Business Perspectives, 2024-12-09) Maharaj, Avika; Msomi, Thabiso Sthembiso
This study aims to investigate the impact of COVID-19 on SME profitability, performance, and operational efficiency. The data were gathered using a structured questionnaire targeting SMEs affiliated with the Centre for Social Entrepreneurship (CSE), Productivity SA, Johannesburg Chamber of Commerce (JCCI), and Durban Chamber of Commerce and Industry (DCCI). A purposive sampling was utilized, specifically choosing SME owners or senior management representatives. The Krejcie & Morgan formula was used to calculate a suitable sample size of 348, resulting in an 81% response rate with 282 participants successfully completing the questionnaire. The instruments’ dependability was validated by Cronbach’s alpha coefficients of 0.906 and 0.769 for the impact of COVID-19 on SMEs and profitability variables, respectively. The findings indicated that the average effect of COVID-19 on SME was 40.3546, with a standard deviation of 7.61450. The average profitability was 5.4921, with a standard deviation of 1.92297. An analysis using a one-sample t-test revealed that the influence of COVID-19 on SMEs did not show a statistically significant impact (p = 0.156). However, the effect on profitability was statistically significant (p = 0.001). These findings emphasize the diverse consequences of the pandemic on the functioning of SMEs, specifically pointing out considerable decreases in profitability. The study recommends that government agencies and financial institutions increase support for SMEs to help them recover from the profitability challenges brought on by the pandemic. Tailored financial relief programs, accessible credit facilities, and long-term recovery strategies should be implemented to cushion SMEs against future economic shocks.
Firms-specific sustainability reporting among Johannesburg Stock Exchange listed companies : do IFRS S1 and IFRS S2 matter?
(Wohllebe & Ross Publishing, 2024-07) Chonco, Celumusa Makepeace; Mvunabandi, Jean Damascene
This study investigates whether the ISSB sustainability requirements are going to result in a major change in terms of ESG disclosures among the JSE-listed companies. Quantitative content analysis employed. It was underpinned by the positivist paradigm. Secondary data was gathered from the sustainability reports of the top 40 JSE-listed companies based on their market capitalization. Reports spanning 2022-2023. Robustness analysis was entirely performed using descriptive statistics with the aid of STATA. Results reveal that the level of sustainability-related disclosure is not significantly different from ISSB requirements prior to the effective date of IFRS S1 and IFRS S2 (M = 67%). Furthermore, there is an 81% level of disclosure on governance, 43% level of disclosure on strategy, 100% level of disclosure on risk management, and 93% level of disclosure on metrics and targets. This indicates that these companies require more work on strategy to align themselves with ISSB requirements. The study results can aid policymakers, accounting bodies, and regulators in understanding sustainability-related disclosures, harmonizing frameworks, and providing a robust research agenda for future research.

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