2024-03-30T01:47:05Zhttps://uir.unisa.ac.za/oai/requestoai:uir.unisa.ac.za:10500/210842016-08-04T09:18:36Zcom_10500_3752com_10500_14472com_10500_13890com_10500_22654com_10500_18562col_10500_3753col_10500_14477col_10500_22655col_10500_18564
Sustainability reporting practices: a comparative study of South African and Botswana listed companies
Cronje, Christo J.
Wingard, Christa H.
Kiyanga, Bendriba Patrick Lutimbanya
Comparative analysis
Cross-country studies
Sustainability reporting
Environmental Disclosure
Corporate governance reporting
Contextual Disclosure
Voluntary Corporate Disclosure
Content analysis
CSR Reporting
Sustainability reporting is a type of reporting concerning how entities deal with environmental, social, economic and corporate governance issues. This form of corporate reporting has become a primary form of corporate reporting – just like financial reporting. The purpose of this study was to determine the extent to which the sustainability reporting practices of the Johannesburg Stock Exchange (JSE) companies are comparable to those of the Botswana Stock Exchange (BSE) companies. The findings suggest that differences in the level of sustainability reporting could be due to fewer sustainable activities in the BSE sample or to inadequate reporting of sustainable activities in in the BSE sample. These results support the Institutional theory but seem to disagree with other theories that explain sustainability reporting. A study of Institutional differences between Botswana and South Africa is recommended.
2016-08-02T12:26:54Z
2016-08-02T12:26:54Z
2016-08-02T12:26:54Z
2016
Article
Kiyanga, B; Wingards, C; Cronje, C (2016) Sustainability reporting practices: a comparative study of South African and Botswana listed companies. Studia UBB Negotia LXI, 2, 2016, pp. 43-66
http://hdl.handle.net/10500/21084
en
oai:uir.unisa.ac.za:10500/198522016-08-02T13:08:04Zcom_10500_3752com_10500_14472com_10500_13890com_10500_22654col_10500_3753col_10500_14477col_10500_22655
Evidence of an expectation gap in corporate enviromental reporting in South Africa.
Kamala, Peter Nasiema
Wingard, Christa H.
Cronje, Christo
Environmental reports
expectation gap
decision-usefulness
qualitative characteristics
Research evidence has suggested that the environmental reports produced by listed South African companies, like in other countries are perceived to be deficient in decision-usefulness, thus not of a standard that can satisfy the decision-making needs of users of these reports. This article explores whether the perceived deficiency in the decision-usefulness of the reports is due to differing perceptions between users and preparers of the reports with regard to what decision-useful reports ought to be. The article thus explores whether an environmental reporting expectation gap exists within South Africa with regard to what attributes the reports ought to have to be decision-useful. Using a questionnaire survey, this study elicited the perceptions of 54 individuals from three user groups, namely, ethical investors, environmental groups and accounting academics, as well as those of 42 preparers from the Top 100 South African companies listed on the Johannesburg Securities Exchange (JSE). Up on comparing the responses, significant differences were found between the views of users and preparers in relation to the attributes that decision-useful environmental reports ought to have. The differences are consistent with the existence of an expectation gap in South Africa with regard to the decision-usefulness of the environmental reports.
2016-01-19T07:06:46Z
2016-01-19T07:06:46Z
2016-01-19T07:06:46Z
2015-12
Article
Cronje, Christo J.; Wingard, Christa H.; Kamala, Peter Nasiema (2015) Evidence of an expectation gap in corporate environmental reporting in South Africa, Volume 5, No. 2 pp 1-18
1848-137X
http://hdl.handle.net/10500/19852
en
Croatian Accountant © 2015
Croatian Accountant
oai:uir.unisa.ac.za:10500/198512016-08-02T13:05:28Zcom_10500_3752com_10500_14472com_10500_13890com_10500_22654col_10500_3753col_10500_14477col_10500_22655
Evolution of corporate environmental reports in South Africa
Cronje, Christo
Wingard, Christa H.
Kamala, Peter Nasiema
relevance
reliability
comparability
understandability
timeliness
Using a literature review, we track the evolution of the quality of environmental reports of the Top 100 Listed South African (T100LSA) companies from 1990 to 2015. Furthermore, we attempt to predict the future quality of these reports.
The findings reveal a dramatic improvement in the quality of environmental reports produced by T100LSA companies. Not only did the number of companies disclosing their stakeholder engagement practice increase dramatically, but also there was an increase in number of companies whose environmental report contained an assurance statement. Increasingly, T100LSA companies were quantifying their environmental impacts and comparing the impacts to those of their prior years. Also revealed was a dramatic increase in number of T100LSA companies that provided annually updated summaries of their performance indicators using visual aids, multiple formats and media. However, the companies did not take full advantage of the Internet to enhance the quality of their environmental reports.
2016-01-19T06:57:28Z
2016-01-19T06:57:28Z
2016-01-19T06:57:28Z
2015-12
Cronje, Christo J.; Wingard, Christa H.; Kamala, Peter Nasiema (2015) Evolution of corporate environmental reports in South Africa. Journal of Accounting and Management, Volume 5, No. 2 pp 31-44
1848-137X
http://hdl.handle.net/10500/19851
Croatian Accountant © 2015
Croatian Accountant