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 ...

This paper reports the research results of survey questionnaire administered on the financial directors and managers (identified as preparers of corporate annual reports) of top South African listed companies. The purpose ...

Most listed South African companies appear to have embarked on environmental reporting without enquiring what the users’ needs are. If users’ needs are not determined prior to reporting, it is unlikely that the resulting ...