Internal control disclosure index

The dataset is the result of a directed content analysis of the integrated reports of the Top 40 listed companies in South Africa from 2020 to 2022. The directed content analysis measured the internal control components in a newly developed internal control disclosure index (ICDI) to measure the level of internal control disclosed by the companies. This is the first ICDI for listed companies in South Africa and the existence of the index will enable outside stakeholders to assess internal control within companies and between companies.