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Drivers of sustainablity reporting quality among JSE listed firms in South Africa: a stakeholder perspectiveNgorima, Gabriel Tafirenyika 03 1900 (has links)
This study contributes towards the ever-growing research field of sustainability reporting
within the broader context of integrated reporting. Sustainability reporting is the
integration of the environmental, social and economic aspects of an organisation in the
communication with stakeholders. South Africa’s Johannesburg Stock Exchange (JSE)
has taken a leading role in the drive for integrated reporting. The aim of the study was to
determine the quality of sustainability reporting for the JSE listed firms post the
introduction of listing requirements for integrated reporting. Reports of good quality
enable stakeholders to make sound decisions from the reported information. The study
was limited to sustainability reporting for JSE listed firms. The theoretical lens for the
study is the stakeholder theory developed by Freeman (1984).
The study analyses perceptions of sustainability practitioners on quality of sustainability
reporting for JSE listed firms for the period of 2009 to 2017. In this study, the focus was
to gain rich insights from sustainability practitioners involved in the sustainability
reporting value chain of JSE listed firms. This included report preparers, report assurance
providers, report users and other report critical reviewers. The recordings of the semistructured
interviews undertaken in this study were transcribed verbatim and analysed
using a descriptive analysis technique called Tesch’s coding. The researcher reviewed
the information, probed and summarised the main themes that emerged from the
qualitative research.
The study shows that there are no explicit mandatory requirements for integrated
reporting and sustainability reporting for JSE listed firms, contrary to the perception of
some scholars and practitioners. The publication of integrated and sustainability reports
is, however, now business best practice for firms on the JSE. Admittedly, this is partly
because of King Codes recommendations of South Africa that promotes integrated
reporting. Sustainability reporting has been improving over a nine-year period, but this
cannot be solely attributed to the listing requirements. Basic interventions such as listing
requirements for integrated reporting on the JSE and the shareholder compacts on South
Africa’s State-owned companies, although not explicitly mandatory, have contributed in
promoting integrated and sustainability reporting in South Africa.
There are many drivers of sustainability reporting for JSE listed firms. These can be
categorised as internal and external drivers. The internal drivers can also be regarded as critical success factors for sustainability reporting quality for JSE listed firms. The study
revealed the dominance of the two drivers of sustainability reporting, namely stakeholder
demands and the role of leadership in shaping sustainability reporting in the South
African context. The combination of the two drivers on sustainability reporting for JSE
listed firms confirms the assumptions of the stakeholder theory.
In the process of determining the trends in reporting and the actual drivers for improved
quality in reporting, the cross-cutting theme that emerged was that different organisations
are in different stages of their reporting journey. There are early adopters and late
adopters. Organisations that choose to be involved in integrated reporting and
sustainability reporting experience a real journey of reporting, hence various
organisations are at different stages depending when and how they commenced their
reporting journey. The researcher coined that process “sustainability reporting life
stages”.
The study further found that there are many determinants for quality of sustainability
reporting for JSE listed firms. The sustainability practitioners perceive quality from the
view of the Global Reporting Initiative and Integrated Reporting Council frameworks,
thus confirming the entrenchment of the two frameworks in the South African context.
The best option assurance mechanism in the form of the Combined Assurance Model
was observable in the better reporting sectors on the JSE and State-owned companies.
The critical paths for sustainability reporting have been provided, indicating the need for
sustainability leadership and stakeholder inclusiveness. / Business Management / D.B.L.
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The nature of political control over the bureaucracy with preference to the Northern ProvinceMavanyisi, Hafusi Jonathan 25 August 2009 (has links)
This dissertation focused on the nature of political control over the bureaucracy with reference to the Northern Province (1994-1998). Bureaucracies are controlled in various ways. Mechanisms aimed at ensuring public accountability towards ministers, national assemblies, the courts or ombudsmen may be instituted. The civil service may become politicised, so that it shares the ideological enthusiasm of the government of the day. Counter-bureaucracies may be formed to create an alternative advisory service and to strengthen the hand of elected politicians. Should the bureaucracy be subjected to political control? The reality of 'government by officials' may function behind the facade of representative and democratic accountability, which is the precise reason why control over bureaucratic power is one of the most urgent problems in modern politics and public administration and why no political/administrative system has found an easy solution to this problem yet.
It is against this background that answers can be found to the question of whether the bureaucracy should be subject to political control and how such control should be exercised. Research questions which could herald possible solutions to the problem, were pursued. The study describes, analyses, and evaluates political control over the bureaucracy as an integral part of public adminstration and an essential ingredient of representative democracy.
The dissertation also investigated the difference between the variables of the political and the administrative systems state-related structures and institutions and the ideological grounding of state-related concepts that influence the milieu of political control over the bureaucracy. Among others, the study determined the nature of the bureaucracy, provided a picture of how bureaucracies function, and described the factors and institutions that influence the interaction between the political and the administrative systems in terms of political control. / Public Administration / M.P.A. (Public Administration)
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Effects of the biographic factors and religious convictions on littering to enhance waste management in Pretoria city, South AfricaMathe, Ronald 03 1900 (has links)
The economic and population growth have led to the increased volumes of municipal solid waste in South Africa, hence more pressure to the waste management facilities. Municipal solid waste management is a by-product of everyday living, this is the reason why there is an environmental burden caused by waste to the environment. This study was conducted in Pretoria within the three sampled areas, namely: Garsfontein, Marabastad and Pretoria Central Business District (CBD). The rationale of the study was to establish the influence and effects of biographic factors (age, marital status, educational background, gender) and religious conviction on littering. This project constitutes both qualitative and quantitative data collection methods. About 150 of the questionnaires were administered to each of the three sampled areas. Therefore, the overall proportion of the respondents was 450. Visual inspection was done in all the three sampled areas to observe the littering status quo and waste management situation in these particular areas. The visual inspection uncovered very interesting findings. It was established that Marabastad was cleaner in the morning than in the late hours while Garsfontein was clean throughout the day. Another problem that was discovered, amongst others was that of the condition of the bins in Marabastad and Pretoria Central Business District (CBD) which was bad compared to Garsfontein. From the questionnaire, it was found that the 72% of elderly respondents (< 36 yrs) are more environmental conscious than the young people (18-35 yrs) who 83% of them claim to litter when there is no bin. Further, among young people, 78% said litter cigarette butts and 93% of these said better street cleanliness would help reduce littering. 72% of adults said religious convictions would help reduce littering. The chi-square and correlation coefficient statistical data analysis methods were used to establish the relationship between different biographic and religious variables. Gender, marital status, monthly income, age and religious conviction were all found to have significant effects on issues regarding littering in the city. / Environmental Sciences / M. Sc. (Environmental Science)
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An exploration of ethical conduct in the South African public sector: a case of the Eastern Cape Department of EducationGwanzura, Owen January 2012 (has links)
The Eastern Cape Department of Education has become like a problem child in the Republic of South Africa. It is a cause for concern to both the provincial and national government. This is a department where service delivery is problematic. Schools are not built or renovated and children are taught in dilapidated structures or sometimes under trees. Hardly a week passes without the department making the headlines in the media for the wrong reasons. It is widely accepted that the department is dysfunctional and education is in a crisis. The department has emerged as the number one culprit of engaging in corrupt activities in the province. Public officials in the department have been identified as being at the helm of these corrupt activities. In the 200/10 financial year, the Auditor General issued a disclaimer to the department and highlighted a lack of direction, accountability and a total breakdown of internal control systems and supply chain management within the department. Numerous fraud risk indicators were identified during the audit and underlined by findings that are indicative of fraud and corruption within the department. This unfortunate state of affairs is contrary to the requirements of section 195(1) of the Constitution of the Republic of South Africa which provides for the democratic values and principles governing public administration including inter alia, that: A high standard of professional ethics must be promoted and maintained. Efficient, economic and effective use of resources must be promoted. Public administration must be accountable. This raises several questions about the ethical fitness of public officials in the department as the custodians of the public resources and trust. Though several reasons abound for this unfavourable state of affairs in the department, the researcher has singled out unethical conduct by public officials in the department and its impact on service delivery. The approach followed in this research was to analyse the 2009/10 Department of Education Annual Report and the 2009/10 Auditor General’s Report to the Eastern Cape Department of Education. The analysis confirmed the existence and occurrence of multiple cases of unethical conduct in the department. At the end scientific recommendations are proposed to alleviate this ill.
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The nature of political control over the bureaucracy with preference to the Northern ProvinceMavanyisi, Hafusi Jonathan 25 August 2009 (has links)
This dissertation focused on the nature of political control over the bureaucracy with reference to the Northern Province (1994-1998). Bureaucracies are controlled in various ways. Mechanisms aimed at ensuring public accountability towards ministers, national assemblies, the courts or ombudsmen may be instituted. The civil service may become politicised, so that it shares the ideological enthusiasm of the government of the day. Counter-bureaucracies may be formed to create an alternative advisory service and to strengthen the hand of elected politicians. Should the bureaucracy be subjected to political control? The reality of 'government by officials' may function behind the facade of representative and democratic accountability, which is the precise reason why control over bureaucratic power is one of the most urgent problems in modern politics and public administration and why no political/administrative system has found an easy solution to this problem yet.
It is against this background that answers can be found to the question of whether the bureaucracy should be subject to political control and how such control should be exercised. Research questions which could herald possible solutions to the problem, were pursued. The study describes, analyses, and evaluates political control over the bureaucracy as an integral part of public adminstration and an essential ingredient of representative democracy.
The dissertation also investigated the difference between the variables of the political and the administrative systems state-related structures and institutions and the ideological grounding of state-related concepts that influence the milieu of political control over the bureaucracy. Among others, the study determined the nature of the bureaucracy, provided a picture of how bureaucracies function, and described the factors and institutions that influence the interaction between the political and the administrative systems in terms of political control. / Public Administration and Management / M.P.A. (Public Administration)
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Effects of the biographic factors and religious convictions on littering to enhance waste management in Pretoria city, South AfricaMathe, Ronald 03 1900 (has links)
The economic and population growth have led to the increased volumes of municipal solid waste in South Africa, hence more pressure to the waste management facilities. Municipal solid waste management is a by-product of everyday living, this is the reason why there is an environmental burden caused by waste to the environment. This study was conducted in Pretoria within the three sampled areas, namely: Garsfontein, Marabastad and Pretoria Central Business District (CBD). The rationale of the study was to establish the influence and effects of biographic factors (age, marital status, educational background, gender) and religious conviction on littering. This project constitutes both qualitative and quantitative data collection methods. About 150 of the questionnaires were administered to each of the three sampled areas. Therefore, the overall proportion of the respondents was 450. Visual inspection was done in all the three sampled areas to observe the littering status quo and waste management situation in these particular areas. The visual inspection uncovered very interesting findings. It was established that Marabastad was cleaner in the morning than in the late hours while Garsfontein was clean throughout the day. Another problem that was discovered, amongst others was that of the condition of the bins in Marabastad and Pretoria Central Business District (CBD) which was bad compared to Garsfontein. From the questionnaire, it was found that the 72% of elderly respondents (< 36 yrs) are more environmental conscious than the young people (18-35 yrs) who 83% of them claim to litter when there is no bin. Further, among young people, 78% said litter cigarette butts and 93% of these said better street cleanliness would help reduce littering. 72% of adults said religious convictions would help reduce littering. The chi-square and correlation coefficient statistical data analysis methods were used to establish the relationship between different biographic and religious variables. Gender, marital status, monthly income, age and religious conviction were all found to have significant effects on issues regarding littering in the city. / Environmental Sciences / M. Sc. (Environmental Science)
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Promoting environmentally responsible behaviour: an evaluation of the global learning and observations to benefit the environment (globe) programme.Adams, Whynie Jeaneene 28 February 2003 (has links)
This study aimed at determining whether participating in an environmental education programme (GLOBE) was positively reflected in participants' environmental perceptions, attitudes and level of environmentally responsible behaviour. An ecologically homogeneous sample consisting of 40 Grade 8 GLOBE participants and 40 non-GLOBE participants was selected. Pearson correlation coefficients, multiple regression analyses and t-tests were employed to compare the research groups. Results showed that GLOBE participants were more positive in their attitudes and actions toward the environment than non-GLOBE participants. GLOBE participants were however not environmentally more perceptive than non-GLOBE participants. Analysing responses of the GLOBE participants in terms of gender and place of residency was fruitless as the sample was too small to yield meaningful results. It was recommended that a more controlled and extended replication of this study, paying specific attention to initial motivations for participation/non-participation in the GLOBE programme, be considered. / Psychology / M.A.
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Promoting environmentally responsible behaviour: an evaluation of the global learning and observations to benefit the environment (globe) programme.Adams, Whynie Jeaneene 28 February 2003 (has links)
This study aimed at determining whether participating in an environmental education programme (GLOBE) was positively reflected in participants' environmental perceptions, attitudes and level of environmentally responsible behaviour. An ecologically homogeneous sample consisting of 40 Grade 8 GLOBE participants and 40 non-GLOBE participants was selected. Pearson correlation coefficients, multiple regression analyses and t-tests were employed to compare the research groups. Results showed that GLOBE participants were more positive in their attitudes and actions toward the environment than non-GLOBE participants. GLOBE participants were however not environmentally more perceptive than non-GLOBE participants. Analysing responses of the GLOBE participants in terms of gender and place of residency was fruitless as the sample was too small to yield meaningful results. It was recommended that a more controlled and extended replication of this study, paying specific attention to initial motivations for participation/non-participation in the GLOBE programme, be considered. / Psychology / M.A.
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