Resumen

PUTTER, Laura F.; JOHNSON, Ruth  y  MANS-KEMP, Nadia. Exploring cybersecurity disclosure in South Africa. S. Afr. j. econ. manag. sci. [online]. 2026, vol.29, n.1, pp.1-12. ISSN 2222-3436.  https://doi.org/10.4102/sajems.v29i1.6133.

BACKGROUND: The coronavirus disease 2019 (COVID-19) pandemic resulted in the increased use of technology by companies. As such, corporate leaders started giving due attention to escalating cybersecurity concerns and disclosing such information to stakeholders in integrated reports to enhance legitimacy AIM: The authors investigated cybersecurity disclosures by selected South African companies that were most vulnerable to cyber threats before and during the COVID-19 pandemic SETTING: Disclosures by selected Banking, Health care, Technology and Retail companies that were listed on the Johannesburg Stock Exchange (JSE) were analysed between 2017 and 2022 METHOD: Content analysis was conducted on integrated reports. Three cybersecurity disclosure metrics were computed, namely disclosure presence (the number of keyword occurrences), disclosure level (coverage scores based on the unique keywords used relative to the total number of keywords) and disclosure volume (number of paragraphs comprising cybersecurity information). Significant differences for the three disclosure metrics were assessed for the overall period and between the considered years by conducting sequential analysis of variance (ANOVA) and Fisher's least significant difference (LSD) analyses, respectively RESULTS: The disclosure presence, level and volume of cybersecurity by sampled companies improved noticeably. Statistically significant differences were observed for the overall period for all three disclosure metrics. Most of the annual differences for cybersecurity disclosures were significant CONCLUSION: The sampled companies rapidly adopted and adapted their cyber-related practices and disclosures since 2020. The companies disclosed on key cybersecurity threats and the management thereof in their integrated reports to enhance their legitimacy CONTRIBUTION: This study shows which cybersecurity matters received the most attention by the sampled JSE-listed companies in their integrated reports

Palabras clave : cybersecurity; disclosure presence; disclosure level; disclosure volume; content analysis.

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