Abstract
It is most probable that the pandemic with its disruptive and devastating impact to the economy could have changed the risk profile of the listed companies in different jurisdictions. Based on the fact that the King IV report on corporate governance requires listed companies to disclose risk management in their integrated reports in South Africa, the main goal of this study is to assess if the COVID-19 impact culminated into the changing risk profiles of the top 40 JSE listed companies. This is a qualitative research study which employed empirical content analysis of annual