Thesis (MBA)--Stellenbosch University, 1987. / ENGLISH ABSTRACT: No abstract available / AFRIKAANSE OPSOMMING: Geen opsomming beskikbaar

Thesis (Ph.D. (Marketing))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Economic & Business Sciences, 2017 / The purpose of this research was to study the relationship between firm‟s commitment to green, green marketing capability, green relationship learning, green human resource investments and firm performance for electronics manufacturers in South Africa. Despite the increased focus on on green marketing, there has been little focus on research relating corporate commitment to green and how it relates to green marketing capabilities and firm performance. This study fills this research gap by proposing and testing hypotheses relating firm commitment to green, green marketing capability, green relationship learning, green human capital investment and a firm‟s performance. To answer the research questions, primary data for n=212 respondents covering a range in firm size, gender, race, and age for electronics manufacturers in South Africa was used to test the hypothesis relating corporate commitment to green, green marketing capability, and a firm‟sperformance. The structural equation modeling approach was used to test the model fit and hypothesis testing. The software SPSS 24 was used to analyse the descriptive statistics and AMOS 24 was used to test the research model. The results showed that firm commitment to green was a predictor of firm performance and green marketing capability, green relationship learning, and green human capital investments was found to be mediators in the relationship between firm commitment to green and firm performance. Indeed, the hypotheses stated in this study were found to be true. The main contribution of this study is showing how corporate governance commitment to green can enable firm performance (both marketing and financial) through mediating variables of green marketing capability, green relationship learning and green human capital investment. The study further shows that corporate commitment to green influences green corporate social investment positively. Key words: corporate commitment to green, green marketing capability, green relationship learning, green Human Capital Investment, Green CSI, firm performance / GR2018

In partial fulfilment of the requirements for the degree of: Masters of Commerce University of the Witwatersrand / In recent years, the call for companies to account for their activities to a wide group of stakeholders has grown. Integrated reporting provides a platform for such stakeholder communication. Recent studies have, however, concluded that integrated reporting is viewed merely as an exercise to be undertaken to ensure compliance. This thesis explores the challenges faced by those charged with the preparation of the integrated report in the South African eco-tourism industry. It adopts a social constructivist ontology and is grounded in an interpretive epistemology. The eco-tourism industry is particularly suited to this study as the notion of sustainability and, more recently, integrated reporting is of great importance in a rapidly growing industry which places significant reliance on natural resources. It is required to deliver economic profits whilst ensuring that the differing needs of a range of stakeholders are met. A theoretical framework of change implementation, based on different mechanisms presented by existing literature, was developed and used in exploring the challenges encountered by a case organisation when preparing its integrated report. A qualitative case study was undertaken in which the role-players in the preparation of the integrated report of the case entity were interviewed, and the minutes of internal meetings and workshops and an external assurance report were reviewed. In this context, this thesis provides further understanding of the challenges faced by organisations in the preparation of an integrated report, providing insight into how preparers are interpreting and applying the guidelines found in the integrated reporting frameworks and codes on corporate governance. / MT2017

The importance of SME family businesses is evident in society. Coming out of a recession, the innovation, labour absorption and employment creation capabilities of SMEs and family businesses globally, and in emerging economies with high levels of unemployment and poverty, is incredibly important for environmental sustainability and societal harmony. Good governance is empirically proven to improve long-term sustainability of organisations, and poor governance is linked to the demise of many businesses – large and small, family and non-family businesses alike. This research, by means of a thorough literature review of family business and governance, and a single in-depth case study, identifies the components of SME family business governance in a contextual setting in South Africa. The literature review defines SMEs, family businesses and corporate governance. It reviews the nuances of family businesses that make them distinctive from non-family businesses, the models of family businesses that have been developed over time, the approaches to corporate governance, corporate governance codes of conduct, and family business governance models, as well as the components and dynamics of family business governance. The qualitative case study approach adopted enables the in depth contextual identification and exploration of the dynamics of family business governance. Empirical data collected from interviews, observations and reports are analysed using triangulation and pattern matching logic to ensure validity and reliability. Empirical findings are discussed with reference to the literary research findings, integrating literary and empirical findings, and resulting in the development of a conceptual model of family business governance, an SME family business governance structures model, and an SME family business authority delegation model. Governance is defined as the manifestation of the intent of the founder/owners of the business. Governance is manifest in structures, strategies, policies, procedures, relationships and performance. The reciprocity of transfers and outputs between the family business systems, the family business and its contextual environment is reflected in the performance of the business; which in turn is a reflection of the governance of the family and the family business. The study concludes with the importance of the family and its cohesion and harmony, and the impact it has on synergy, unity and harmony in the business. The study also finds that governance is strategic leadership, and that efficient and effective governance leads to synergies between the family, the family business and its contextual environment that when harnessed and directed towards a vision, can produce unimitable competitive advantages for the family firm.

Sustainability has gained prominence globally among nations, regions and organisations as a result of factors such as the effects of climate change on the environment, diminishing natural resources and rising population growth with their concomitant impact on economies and social systems. South Africa is a signatory to the United Nations Global Compact (UNGC) that promotes international principles and best practices on sustainable development. Sustainability Reporting is one such best practice. Sustainability Reporting is imperative for good governance and organisations are now expected to support sustainability issues, risks and performance in a balanced and reasonable way. The United Nations and other global bodies have been in the vanguard in promoting guidelines for sustainability reporting with the Global Reporting Initiative (GRI) being the most Prominent Sustainability reporting guideline. The South African Higher Education Institutions generate a number of reports in the course of any given academic year. As has been the case in the global corporate world, failures in governance in some South African universities point to weaknesses in their governance, especially when it comes to oversight of the operations of institutions. Considering this, it is important to critically examine strategic planning processes to understand the aspects that are important for the survival of Higher Education Institutions (HEIs) and therefore they should be regularly and closely monitored. The study begins by exploring literature relating to strategic planning, governance, sustainability reporting practices and Business Intelligence (BI) technologies in Higher Education. The primary objective of the investigation is to propose a sustainability reporting framework for Higher Education Institutions in South Africa. It is argued that with the aid of appropriate BI tools, the proposed Sustainability Reporting framework would be useful in tracking progress in the implementation of strategic plans and at the same time strengthen governance in institutions. The study identified elements of Sustainability Reporting that are important for strategic planning. To develop the proposed framework, an empirical investigation was undertaken. Four online questionnaires were completed and returned by 108 participants comprising of Registrars and Information Managers at 23 South African Higher Education Institutions as well as to Information Managers in selected International Higher Education Institutions and Managers at the Nelson Mandela Metropolitan University (NMMU). The online questionnaires were developed to elicit information to include in the proposed framework. To analyse results, both descriptive and inferential statistics such as Analysis of Variance (ANOVA) were used. Results from the surveys revealed that Higher Education Institutions globally and in South Africa are grappling with the same issues. When it comes to Sustainability Reporting, factors such as information culture and Business Intelligence maturity levels were not found to be very different among the various institutions. In the case study at NMMU, correlational analysis confirmed that variables such as Management buying and the availability of BI reports were positively related to effective strategic planning and vice versa. Similarly, a strong correlation was observed between reporting guidelines and strategic planning. Moreover, the study highlighted the critical role of management and leadership in a university in creating an environment that supports Sustainability Reporting. In conclusion, it was recommended that efforts should be directed at creating awareness and at training staff on aspects that promote sustainability. It is incumbent upon the institution to take advantage of and promote technological tools and techniques to enable the easy flow of data and information in understandable and usable formats to all its stakeholders. Finally, a Framework for Sustainability Reporting for Higher Education Institutions (FSRHEI) and guidelines for implementing Sustainability Reports are proposed.

E-governance is a comprehensive and well-thought out notion as it brings forth a change in the way governments communicate to citizens and to each other. Since the RSA government relies on regular consultations with the citizens in order to improve service delivery, e-governance approaches inspires citizens to be active agent of local democracy by means of providing information and participation on issues that matters the most to the society. The effectiveness of e-governance takes into account four systemic intentions which are as follows: Increased government accountability; Increased government transparency; Increased government efficiency and; Increased citizen’s trust In order for the RSA government, more particularly at the local level, to ensure quality of life to the citizens, the modernisation of government services and operations is very important. E-governance can now be considered as a source or tool for sharing ideas and initiatives that deliver a mutual enrichment. In other words, the citizens are the determining factor and actors for the rules and the role of the local bureaucrats as well as for the corresponding ICT tools persist to be developed. This treatise undertakes a strategic view and an evaluation of e- governance in local municipalities as the means of improving and transforming the delivery of services and access to information for citizens. Consequently this paper affords an exploratory analysis between e-governance and the six core elements of technology (i.e. e-strategy, e-skills development, e-services, IT governance and ICT infrastructure and e-leadership) believed to contribute positively in the effectiveness of e-governance. Finally, recommendations are made as a result of analysing the literature study and empirical study to ensure the implementation of the key initiatives of e-governance that can add value to the Nelson Mandela Bay Municipality (NMBM).

Thesis (LLM. (Development and Management Law)) -- University of Limpopo, 2020 / Corporate Governance refers to the manner in which companies are directed and controlled. It is concerned with striking a balance between economic and social goals and between individuals and communal goals. The South African Airways (SAA) has recently become one of the worst underperformers amongst the existing State-Owned Companies (SOCs). It has become evident that there was an extensive meddling in SAA’s day to day operations by its chairlady, who has been placing orders and making contractual commitments on the SAA’s behalf, as well as involving herself in managerial decisions in quite inappropriate ways. The Chief Executive Officers (CEOs) of the SAA were changed within a period of four years. It had at some stage developed eight strategies within six years but implemented none of those strategies. The SAA also experienced board infightings which led to the firing of the entire board by the shareholders. The cause of these challenges, as argued in this paper, is poor interpretation and application of corporate governance principles in the SAA. This paper is intended to interpret the principles regulating corporate governance and the application thereof within the context of the SAA. In addition, the paper discusses the comparative analysis with reference to the corporate governance of South Africa and the United Kingdom (UK).

Thesis (M.Com. (Accountancy))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accounting, 2016. / The mode of reporting performance by firms has shifted radically in recent years from a set of audited annual financial statements, to the inclusion of integrated and sustainability reports. This move has been particularly important for South African listed firms, which are required to prepare integrated reports (and therefore sustainability reports) due to the revision of the Johannesburg Stock Exchange (JSE) listing requirements. Although there are no specific accounting standards at present particularly for sustainability reports, certain reporting frameworks, such as the Global Reporting Initiative (GRI) guidelines, have influenced and become leaders in such reporting. The value relevance of the quality of sustainability reports is the focus of this study. This research report tests whether report quality as measured by the GRI reporting categories is value relevant for JSE listed companies, whether better reporting companies achieve better long term performance over the period 2007 to 2015. Value relevance is measured using a 4 tiered portfolio construction technique, which uses the GRI reporting categories to define comparative investment portfolios. The results indicate that GRI firms with the highest report qualities underperformed significantly when compared to the market, with the exception of the C report firms, which showed some level of outperformance in the later portfolio years. Interestingly, the portfolio of firms using frameworks other than the GRI outperformed all of the categories of GRI framework firms, as well as the market. The results for the GRI category firms therefore contradict some of the previous research on the value relevance of sustainability reporting which used different measurement proxies for quality, while the non GRI reporting firm results find similar conclusions. This research report therefore concludes that the GRI framework implementation is relatively low in a South African context, and that the GRI report categories do not provide a measure of report quality for the purpose of measuring value relevance, and rather measure the breadth of reporting. This is partly due to the early stage of development of sustainability reporting within South Africa, as well as the lack of a mandatory assured reporting framework such as the GRI, resulting in many firms preferring not to use the globally favoured GRI framework. It appears that most firms are tailoring the various frameworks available to their needs rather than using a consistent framework, which results in reports not being based on the same framework, and therefore not being comparable, even on a high level indicator basis. This highlights the need for revisions to be introduced in the King IV report which will hopefully assist in formalising the leading sustainability framework, and therefore standardising sustainability reporting, together with providing a linkage to the Code for Responsible Investing in South Africa, which requires investors to integrate their investment decisions with sustainability considerations. / MT2017

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Masters of Commerce (Accountancy). / Accountability by state owned companies has been lacking in recent times. The need for an oversight mechanism to improve governance and as such accountability is required for state owned companies (IOD and PWC, 2011). Integrated reporting has answered this call due to its ability to provide a holistic view of the factors that create value for an entity in the short, medium and long-term. South African state owned companies have realised the benefit integrated reporting can have on their corporate governance and as such have adopted integrated reporting in terms of King III and the IR Framework. The purpose of this study is to investigate the trends in integrated reporting by state owned companies per The Public Finance Management Act 1999 for the 2013, 2014 and 2015 financial periods. This report examines the extent of disclosure made by state owned companies per the King III and IR Framework recommendations and requirements in respect of integrated reporting; by means of using a scorecard approach to identify the level of disclosure made by each state owned company. The key findings of this study was that the level of reporting disclosure by state owned companies increased following an upward positive trend with the disclosures on average increasing from providing little information on a poor to average basis in 2013 to providing some information at a satisfactory level in 2015. It was found that there were no instances of noncompliance with overall disclosure by any of the state owned companies analysed over the three year period. Furthermore, not a single company provided disclosure overall at an excellent level in any of the three years analysed. This finding suggests that although improving, the level of integrated reporting disclosure by state owned companies is still only satisfactory and as such there is a lot of room for improvement over time. Areas that are in need of reform relate to governance, the governance of information technology, the provision of information on the outlook of the entity and information as to the basis upon which integrated reports are prepared. / MT2017

All companies, are vulnerable to events that could impact their reputation. These events can arise from various factors, such as a company's employment practices, economics, natural disasters, pollution, poor governance or poor management. Effective risk managers identify the different circumstances and factors that may impact on the reputation of a company, prior to the incident occurring. In order to assist risk managers, this dissertation proposes a structured approach to the management of reputational risks, which would ensure that the impact on the reputation of the company is minimised. The proposed approach was collated and deduced from the actions taken by companies that have suffered attacks against their reputations, but have successfully mitigated the consequences and minimised the damage to their reputations. Specific South African legislative requirements are also taken into account. This approach is highlighted and confirmed by contrasting it to the actions taken by companies that failed to counter the attacks on their reputation. / Business Management / M.Com. (Business Management)