A Research Report submitted to the Faculty of Humanities, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Arts, Applied Ethics for Professionals Johannesburg, 2016 / This research sought to defend the proposition that not only do corporations have a moral right to lobby, corporations also have a moral duty to influence public policy through lobbying. The research has considered the ethics of corporate lobbying within the context of the extent literature in Business Ethics and from a South African perspective. An argument for corporate moral personhood has been advanced as the basis for a corporation’s moral right to lobby. The rights and duties of corporations as citizens have also been considered, and a case has been made for a normative theory of corporations as political actors with an associated moral obligation to seek to influence public policy to promote public interests. A set of ethical principles to guide responsible lobbying has been articulated as a morally justified basis for restricting a corporation’s moral right to lobby which arises from its status as a type of moral person to ensure that the power of corporations is harnessed in service of society. / MT2017

Title in English and Afrikaans / Communication Science / D.Litt. et Phil. (Communication Science)

Title in English and Afrikaans / Communication Science / D.Litt. et Phil. (Communication Science)

Thesis (MPhil)--Stellenbosch University, 2003. / ENGLISH ABSTRACT: This research assignment is a detailed descriptive investigation of the lobbying role played by the Disabled People South Africa (DPSA) in the post-apartheid era in South Africa. The period under investigation is 1994-2001. The focus is on the DPSA as a lobbyist attempting to influence policy in favour of the disabled people in South Africa. In doing this, the study gives an overview of the three important concepts in this study, namely policy-making, disability and lobbying. The three concepts are analysed and looked at particularly from a South Africa perspective. The study utilises different methods of data collection. Disabled people have a history of being exposed to discrimination. After 1994 South Africa had a Constitution that outlawed such a practice against disabled people. South Africa in its democracy has new policies that are different from the ones that were governing the country during the apartheid era. The DPSA, as an umbrella body representing the disabled, now has to play a more effective role regarding the advocating for its members. Hence this study is conducted during the 1994-2001 period. The study mainly focuses on what and how the DPSA has tried to influence lobbying policy-making in favour of the disabled. The conclusion of the study is that the DPSA has achieved success directly and indirectly. The DPSA has managed to playa significant role in the improvement of the lives of disabled people in South Africa. However, it is recommended that the DPSA should make more efforts in addition to what has been done up to this far. / AFRIKAANSE OPSOMMING: Hierdie navorsingsopdrag is 'n gedetailleerde beskrywende studie van die rol wat die werwing van steun deur die Gestremde Mense van Suid Afrika (DPSA) in die postapartheid era 1994-2001 in Suid-Afrika speel. Die fokus is op die DPSA as 'n steunwerwer om die beleid te beïnvloed ten gunste van gestremde mense in Suid-Afrika. Deur dit te doen gee hierdie studie 'n oorsig van drie belangrike konsepte, naamlik beleidvorming, gestremdheid en steunwerwing. Hierdie drie konsepte is spesifiek vanuit 'n Suid-Afrikaanse perspektief ontleed. Die studie gebruik verskillende metodes om data te versamel. Gestremde mense het 'n geskiedenis van blootstelling aan diskriminasie. Na 1994 het Suid-Afrika 'n grondwet wat diskriminasie teen gestremde mense onwettig verklaar het. 'n Demokratiese Suid-Afrika het nuwe beleide wat verskillend is van dié wat die land tydens die apartheid era gehad het. Die DPSA, as 'n sambreelorganisasie, verteenwoordigend van gestremdes, moes nou 'n meer effektiewe rol speel in die verdediging van sy lede. Die studie fokus hoofsaaklik op die voordele wat die DPSA gekry het ten gunste van die gestremdes. Die gevolgtrekking van die studie is dat die DPSA direkte en indirekte suksesse behaal het. Die DPSA het dit reggekry om 'n belangrike rol te speel in die verbetering van die lewe van gestremdes in Suid-Afrika. Daar is nietemin voorgestel dat die DPSA meer pogings moet aanwend, addisioneel tot dit wat reeds gedoen is.

The relationship between South Africa and the United States was, historically, quite mutually profitable. The South African government regarded the United States as an ally in the world and sought continued friendship with them. The United States was mildly critical of the South African system of apartheid, but they, however, viewed South Africa as an ally. During the 1980's the relationship between the two countries became strained as the anti-apartheid voices in the United States grew louder and louder. The movement sought to end the atrocities of apartheid and change American foreign policy toward South Africa. The strongest diplomatic means available to them was imposing economic sanctions on South Africa in an attempt to force political change in the country. The anti-apartheid movement lobbied extensively gaining support among the American pub1ic and eventually the U.S. Congress. The sanctions campaign culminated in the enactment of the Comprehensive Anti-Apartheid Act (CAAA) of 1986. Prior to the enactment of the CAAA the South African government and its allies launched their own campaign in an attempt to combat the imposition of sanctions. Lobbying played a key role in the process for those on both sides of the issue. For the anti- apartheid movement, lobbying was effective on the American public and the U.S Congress. For the South African government lobbying was effective on the conservative right wing and President Reagan and his administration.

This study examined the lobbying of the International Accounting Standards Board (IASB) by South African companies. The aim of this study was to establish the timing and methods of lobbying of the IASB by South African companies. Central to this study was the seminal work of Sutton (1984), predicting when and how companies lobby an accounting standard-setter. The research hypotheses for this study were formulated on the basis of Sutton’s (1984) predictions. The online questionnaire in this study was distributed to the top 100 JSE primary listed companies in order to collect primary data to test the four hypotheses regarding the timing, methods and perceived effectiveness of lobbying by South African companies. The findings of the empirical investigation indicated that most South African companies lobby later in the due process of the IASB and prefer using their auditors to support their views at the IASB. The findings are subject to certain limitations that are addressed in the study. Lastly, the researcher provided recommendations for future research in accounting standard-setting in South Africa. / Financial Accounting / M. Phil. (Accounting Sciences)