- Title
- A systematic review of sustainability reports in South African listed companies
- Creator
- Marawu, Lindiwe Nolitha
- Subject
- Corporation reports -- South Africa
- Subject
- Financial statements -- South Africa
- Date Issued
- 2021-12
- Date
- 2021-12
- Type
- Master's theses
- Type
- text
- Identifier
- http://hdl.handle.net/10948/54036
- Identifier
- vital:46195
- Description
- This study used a mixed methods approach to provide a systematic review of sustainability reports in South African listed companies that are included in the FTSE/JSE Responsible Investment Index. The purpose was to explore sustainability report content to guide companies of what should be included in such a report. A content analysis schedule was developed to provide the basis for the information to be extracted from the sustainability reports. Three categories, namely, biographical information, reporting format and the theoretical framework were included in the schedule. The sustainability reports of 18 South African JSE SRI Index companies listed on the JSE 2 July 2019 from the mining, retail and investment sectors were included in the sample. The main results showed that the majority of companies in the mining sector used sustainability reports, while nearly half of the companies in the retail sector used sustainability reports. Companies in the investment sector used a variety of reports with a third using integrated reports. Most companies used the JSE listing requirements as their guiding tool in developing their sustainability reports. Environmental issues also seemed to play a major role in sustainability development of a company irrespective of the sector to which it belonged. This systematic review identified the need for a regulator for sustainability reporting and the standardisation of sustainability report content.
- Description
- Thesis (MCom) -- Faculty of Business and Economic Sciences, 2021
- Format
- computer
- Format
- online resource
- Format
- Format
- 1 online resource (xiii, 122 pages)
- Publisher
- Nelson Mandela University
- Publisher
- Faculty of Business and Economic Sciences
- Language
- English
- Rights
- rights holder
- Rights
- All Rights Reserved
- Rights
- Open Access
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NMU School for Economics, Development and Tourism
| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | Marawu, L.pdf | 1 MB | Adobe Acrobat PDF | View Details Download |