Evolution of corporate environmental reports in South Africa

Cronje, Christo; Wingard, Christa H.; Kamala, Peter Nasiema

dc.contributor.author	Cronje, Christo
dc.contributor.author	Wingard, Christa H.
dc.contributor.author	Kamala, Peter Nasiema
dc.date.accessioned	2016-01-19T06:57:28Z
dc.date.available	2016-01-19T06:57:28Z
dc.date.issued	2015-12
dc.identifier.citation	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	en
dc.identifier.issn	1848-137X
dc.identifier.uri	http://hdl.handle.net/10500/19851
dc.description.abstract	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.	en
dc.publisher	Croatian Accountant	en
dc.rights	Croatian Accountant © 2015
dc.subject	relevance	en
dc.subject	reliability
dc.subject	comparability
dc.subject	understandability
dc.subject	timeliness
dc.title	Evolution of corporate environmental reports in South Africa	en
dc.description.department	Financial Accounting	en