A 32-item scale, based on a model of environmental concern using anthropocentric and ecocentric orientations as its two dimensions, and intended to measure the level of environmental concern in South Africa, was developed from existing similar measures and modified for the South African context. Factor analyses of the data collected from 95 questionnaires completed by participants in the Western Cape and Gauteng Provinces of South Africa indicated not only the existence of an anthropocentric factor and an ecocentric factor, but also that these two factors were correlated sub-factors of one general factor. Participants who were involved in the activities of an environmentally oriented club showed significantly higher levels of environmental concern than those who were not. No other significant correlations between biographic or demographic variables and environmental concern were found. The internal consistency of the scale as indicated by Cronbach's alpha was found to be 0.91. / Psychology / M.Sc.

A 32-item scale, based on a model of environmental concern using anthropocentric and ecocentric orientations as its two dimensions, and intended to measure the level of environmental concern in South Africa, was developed from existing similar measures and modified for the South African context. Factor analyses of the data collected from 95 questionnaires completed by participants in the Western Cape and Gauteng Provinces of South Africa indicated not only the existence of an anthropocentric factor and an ecocentric factor, but also that these two factors were correlated sub-factors of one general factor. Participants who were involved in the activities of an environmentally oriented club showed significantly higher levels of environmental concern than those who were not. No other significant correlations between biographic or demographic variables and environmental concern were found. The internal consistency of the scale as indicated by Cronbach's alpha was found to be 0.91. / Psychology / M.Sc.

D.Litt. et Phil. (Development Studies) / Corporate Social Responsibility (CSR) is a growing field in South Africa with companies dedicating substantial financial and human resources to social, economic and environmental development. However, limited research has been conducted of CSR as an emerging field of enquiry and practise in Development Studies and of its contribution to social and sustainable environmental development. The aim of the study was to gain knowledge and understanding (verstehen) about how CSR is conceptualised and implemented in South Africa with the view to making recommendations that could grow CSR as an integral component of sustainable development in society. In order to achieve this, a qualitative research design was adopted for the study which was of an applied nature as the findings were to inform theory and practise. The study was undertaken through the use of a non-probability purposive sampling method which entailed study and analysis of ten multi-industry listed companies in South Africa. The companies were selected based on pre-determined criteria and involved both nationally based and subsidiaries of multinational companies. In view of the fact that CSR involves active engagement of a diverse range of stakeholders, the perspectives of internal and external stakeholders were solicited. Internal stakeholders involved CSR managers and practitioners while external stakeholders identified were representatives from trade unions, NGOs, Tripartite institutions, government officials, community leaders and the actual beneficiaries of the companies' CSR initiatives. In total, thirty (30) respondents were selected from the different stakeholder groups that were made up as follows: ten (10) respondents from the companies, ten (10) from the external stakeholders which included representatives from the following sectors: government, Non-governmental Organizations (NGO), trade unions, Tripartite institutions and Business and lastly, ten (10) representatives which comprised the community beneficiaries of the CSR programmes.

M.Comm. / The purpose of this study is to explore and substantiate why Corporate Social and Environmental Responsibility (CSER) is important as a business practice in order to meet the productivity levels, enhance the image or reputation, financial bottom line and sustainability of the company. The belief that Business has a socio-economic responsibility is not a new proposition. Peter Drucker a well renowned sociologist argued that firms have a social dimension as well as an economic purpose in his second book, The Future of Industrial Man, in 1942. During the late 1960's and 1970's Corporate Social Responsibility (CSR) emerged as a top management concern in both the United States and in Europe only to seemingly disappear in the 1980's. Today, Corporate Social Responsibility is back on the agenda of many CEOs. This time it is also on the agenda of governments, both national and local, as well as NGOs, consumer groups, investors and other actors in civil society. The concept of CSER has now become an important business practice hence the need to further investigate its relevance within the South African context. Recently CSER as business practice has emerged as an important factor due to the everincreasing emphasis on human and environmental rights. The pressures for business to behave in an ethical manner has broadened its core functions, hence the need to embrace it in the organisational strategy. Due to some of these reasons CSER has now become a buzzword in the corporate world, among civil society groups and other stakeholders who have an interest in the behaviour of business. This spotlight has led to a more voluntary factoring in of ethical practices, social policies in the overall internal and external organisational strategy and operations of business. The raison d' etre for this paradigm shift, is also exacerbated by the new business focus, on triple bottom line reporting, which not only emphasises the financial bottom line but also transparency and accountability in the social and environmental aspects which are integral to the firm. The latter mentioned areas have become important benchmarks for overall performance, reporting and disclosure to stakeholders.

Thesis (MComm)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: One of the biggest problems facing businesses in the future will be the conservation of the environment. The purpose of this study is to determine how a company can implement a socially responsible ecological strategy successfully, and more specific the companies listed on the Johannesburg Stock Exchange. The study consists of two sections, namely an in-depth theoretical literature study into the implementation of a socially responsible ecological strategy and secondly an empirical study on the implementation of such a strategy. The focus is on the different stages in the strategic implementation process, namely the formulation and planning phases, the implementation phase and the exercising of control over the implementation process. An attempt is made to bring the strategy implementation process into relation with the implementation of a socially responsible ecological strategy which will ensure the successful implementation of the strategy. Aspects surrounding the environmental issues were also integrated in this study, namely green activism in South Africa, current legislation and the influence of the green consumer on the welfare of companies. The results indicated that almost two thirds (66,67 %) of the companies in this study are following a socially responsible ecological strategy. These companies who do follow a socially responsible ecological strategy are also more strategic orientated than companies who do not follow a socially responsible ecological strategy. Companies are well aware of the influence that the green consumer can have on their businesses, but green activism has not yet gathered momentum in South Africa to put companies under pressure ensuring to follow a socially responsible ecological strategy. / AFRIKAANSE OPSOMMING: Die bewaring van die omgewing is een van die grootste aktuele vraagstukke van die toekoms wat ondernemings in die gesig staar. Die doel van hierdie studie is om te bepaal hoe 'n sosiaal verantwoordelike ekologiese strategie suksesvol geïmplementeer kan word, met spesifieke verwysing na maatskappye genoteer op die Johannesburgse Aandelebeurs. Die studie bestaan uit twee gedeeltes, naamlik 'n indiepte teoretiese literatuurstudie na die implementering van 'n sosiaal verantwoordelike ekologiese strategie en tweedens 'n empiriese ondersoek na die implementering van sodanige strategie. Daar word gefokus op die verskillende stadia in die strategiese implementeringsproses, naamlik die formulerings- en beplanningsfase, die implementeringsfase en die uitoefening van doeltreffende beheer oor die implementeringsproses. Verder word gepoog om die strategie implementeringsproses in verband te bring met die implementering van 'n sosiaal verantwoordelike ekologiese strategie wat die suksesvolle implementering van die strategie sal verseker. Ondersoek is ook ingestel na faktore rondom die omgewingskwessie, naamlik groen aktivisme in Suid-Afrika, huidige wetgewing en die invloed van die groen verbruiker op die welvaart van die onderneming. Die resultate toon dat feitlik twee derdes (66,67 %) van die ondernemings in hierdie studie wel 'n sosiaal verantwoordelike ekologiese strategie volg. Hierdie ondernemings wat 'n sosiaal verantwoordelike ekologiese strategie volg is ook meer strategies georiënteerd as ondernemings wat nie 'n sosiaal verantwoordelike ekologiese strategie volg nie. Ondernemings besef die invloed van die groen verbruiker op die welvaart van hulondernemings, maar groen aktivisme het nog nie inslag gevind in Suid-Afrika om ondernemings onder druk te plaas om 'n sosiaal verantwoordelike ekologiese strategie te volg nie.

South Africa as a country producing certain commodities is experiencing profound changes as a result of globalisation. Globalisation refers to the sourcing of goods from locations around the world to take advantage of national differences in the cost and quality of factors of production, such as labour, energy, land and capital. By doing this, companies hope to lower their overall cost structure and improve the quality or functionality of their product offering, thereby allowing them to compete more effectively. To remain competitive in a global environment, having personnel who are accountable for what they have control over, can help revitalise the business character, strengthen the global competitiveness of corporations, heighten innovation, improve the quality of products and services produced by companies’ world wide, and increase the responsiveness of organisations to the needs and wants of customers. Continental Tyre South Africa (CTSA) is a local and global supplier of tyres, and the global sourcing for tyres by sales divisions, requires CTSA to remain competitive on price in the global market. The overall purpose of the research was to assess the current level of personnel accountability on all levels within manufacturing at CTSA and to formulate recommendations to address the shortfalls identified through the research. The research methodology for this study comprised of the following steps: Firstly, the contextual elements that define accountability were researched; Secondly, the appropriate research methodology techniques were researched and applied. The current level of accountability was assessed in an empirical study which involved completing a questionnaire during structured interviews with respondents; and Thirdly, the data obtained from the questionnaires were analysed showing some areas of accountability, but shortfalls in other areas. The final step of this study entailed the formulation of recommendations to address the shortfalls identified in the different levels and elements of accountability namely: Responsibility, Ability, Means, Authority and Measurement.

Thesis (MPhil)--University of Stellenbosch, 2000. / ENGLISH ABSTRACT: Article I: Subject and the realisation of ethical responsibility. The Idea of the Infinite in Levinas' Totality and Infinity. In Totality and Infinity Emmanuel Levinas writes about the categorical character of the ethical responsibility that the subject owes to the other. The confrontation with the suffering other puts the subject's natural self interest into question, and brings him to realise an ethical responsibility of which he cannot unburden himself. The question arises as to what in the constitution of the subject makes him susceptible to the realisation of ethical responsibility. This article illustrates that in order to accentuate ethical responsibility as strongly as he does, Levinas needs to take a quasi-metaphysical step. The "trace of the infinite" that "creation" has left on the finite subject, predisposes the subject to the appeal of the other. Levinas' use of words such as "God", "the Good", "creation" and "the Idea of Infinity" does not have a theological or a mystical underpinning. These metaphysical concepts are philosophical figures of speech that Levinas borrows from Plato and Descartes. Article II: Levinas and the question of socio-ethical responsibility in South Africa. The philosophy of Emmanuel Levinas contains far-reaching consequences for social ethics. This article gives an account of its significance for the South African situation. The lines that are taken up with regard to the question of guilt for the injustice in the South African social reality, are of two kinds. Either one is held guilty because of committing a gross human rights violation, or one is held guilty because of profiting from the apartheid system at the cost of others. Both these approaches depart from a concern with the historical processes that brought the injustices about. Levinas, however, offers an alternative approach. While he will more or less go along with the previous two approaches, he points to an ethical imperative with which the actual social reality confronts us. One can be held responsible, simply because one has always already done too little for those who are destitute. The ethical subject's pre-original openness to the appeal of others, makes him susceptible to the realisation of ethical responsibility. This is explained in a concise exegesis of Levinas' s work. The article concludes by considering the question of whether philosophers ought to give an account of the good social order, and whether they ought to tell us how it is to be reached. / AFRIKAANSE OPSOMMING: Artikel I: Subjek en etiese verantwoordelikheidsbesef. Die Idee van die Oneindige in Levinas se Totality and Infinity. In Totality and Infinity skryf Emmanuel Levinas oor die kategoriese aard van die verantwoordelikheid wat die subjek aan die ander verskuldig is. Die subjek se natuurlike eie-belang word ter diskussie gestel deur die konfrontasie met die misdeelde ander. Dit bring die subjek tot die besef van 'n verantwoordelikheid wat hy nie kan ontloop nie. Die vraag kan gevra word na wat in die konstitusie in die subjek, die subjek vatbaar maak vir die verantwoordelikheidsbesef. Hierdie artikel voer aan dat Levinas - ten einde etiese verantwoordelikheid so nadruklik te aksentueer - nodig het om 'n kwasi-metafisiese stap te neem. Die "spoor van die oneindige" wat die "skepping" op die eindige subjek nagelaat het, maak die subjek ontvanklik vir die aanspraak van die ander. Levinas se gebruik van woorde soos "God", "die Goeie", "skepping" en "die Idee van die Oneindige" het nie 'n teologiese of 'n mistiese onderbou nie. Hierdie metafisiese begrippe is filosofiese spraakfigure wat Levinas aan die werk van Plato en Descartes ontleen. Artikel II: Levinas en die vraag na sosiaal-etiese verantwoordelikheid in Suid-Afrika. Die denke van Emmanuel Levinas hou verreikende implikasies in vir sosiale etiek. Hierdie artikel gee rekenskap van die betekenis daarvan vir die Suid-Afrikaanse situasie. Twee lyne van argumentasie word normaalweg opgeneem met betrekking tot die vraag omtrent skuld vir die ongeregtigheid in die Suid-Afrikaanse sosiale werklikheid. 'n Mens word skuldig gehou of omdat mens 'n growwe menseregte skending begaan het, Of omdat 'n mens uit die apartheidsisteem gewen het ten koste van andere. Albei hierdie benaderings het as eerste oorweging die historiese prosesse wat die ongeregtighede teweeg gebring het. Levinas bied egter die moontlikheid van 'n altematiewe benadering. Terwyl hy meerendeels sal saamstem met genoemde twee benaderings, wys hy op 'n etiese imperatief waarmee die sosiale werklikheid self ons konfronteer. "n Mens kan verantwoordelik gehou word, bloot omdat 'n mens altyd alreeds te min gedoen het vir diegene wat misdeeld is. Die subjek het 'n voor-oorspronklike openheid vir die aanspraak van andere. Die maak die subjek ontvanklik vir die etiese verantwoordelikheidsbesef. Die artikel sluit af met 'n bespreking van die vraag of filosowe konkrete rekenskap van die goeie sosiale orde behoort te gee en moet aandui hoe dit bereik behoort te word.

Thesis (M.A. (Development Studies))--University of the Witwatersrand, Faculty of Humanities, School of Social Sciences, 2016 / This research is a conceptual inquiry into the orientation and practice of corporate social responsibility (CSR) of Korean transnational corporations (TNCs) in South Africa. Through a case study of Mana Technologies’ CSR programme, the research aims to explore Korean TNCs’ conceptualisation of CSR and their rationale behind the engagement in CSR initiatives. The research found that Korean corporations in South Africa draw on the ‘business case’ for CSR in their conceptualisation of CSR. Therefore, CSR orientation, policies and practice of Korean TNCs, to some extent, align with those of TNCs globally. Notwithstanding some similarities with global CSR practices, a Korean path to CSR seems to exist in South Africa. While the Korean CSR programmes in South Africa are underpinned by rational motivation, they institutionalise individuals with seemingly caring and genuine heart in the implementation of their CSR programmes. Thus, CSR effectively becomes a mechanism to shift the image of Korean corporations from greedy representatives of global capital to a caring corporate citizen genuinely committed to the development of society. / MT2017

M.A. (Environmental Management) / Implementing corporate sustainability reporting as part of companies’ annual reports is a growing trend in South Africa and throughout the world. The King III code became effective from March 2010 and strongly encourages JSE listed companies to apply triple bottom line reporting, whereby companies integrate their environmental, social and economic practices into their annual reporting. The purpose of this study was to investigate the sustainability reporting practices of three selected tourism companies listed on the Johannesburg Stock Exchange (JSE). The three tourism companies that were selected for the study were Sun International, City Lodge and Wilderness Holdings. Three evaluation frameworks were developed from 1) the Global Reporting Initiative (GRI) sustainability reporting guidelines (G3.1); 2) the JSE: Social Responsible Investment (SRI) Index criteria; and 3) the South African National Standard for Responsible Tourism (SANS 1162) criteria. The three evaluation frameworks were used as a tool to assess the tourism companies’ annual reports in terms of international, South African and tourism industry-specific criteria. Using these frameworks provided a way of assessing the extent of sustainability reporting within annual reports and allowed for comparison across companies and years. Overall, the study provided an understanding of how the selected companies had been producing their annual reports from 2010 to 2012. The study also provided feedback on the companies’ previous reporting practices in terms of the sustainability criteria and provided information on how these companies can improve their future sustainability reporting.

Submitted in fulfilment of the requirements of the Master of Accounting degree, Faculty of Accounting and Informatics, Durban University of Technology, Durban, South Africa, 2016. / Financial accountability, financial control and financial reporting are the three main elements that determine the performance of the municipality. An analysis had to be made on each of these elements to find any limitations and gaps that negatively impact on the performance of the organisation. The aim of the study was to evaluate financial accountability, financial control and financial reporting of Umtshezi Municipality. The study was a census study and it was quantitative, descriptive and cross sectional in nature. The target population comprised of 45 employees from the finance department which was divided into five units, namely, Supply Chain Management, Expenditure, Asset/Fleet, Revenue and Budget. The IBM Statistical Package for Social Sciences (SPSS) version 22.0 was used to determine statistical results. The findings of the study discovered that officials lack educational qualifications and adequate understanding of the MFMA. The respondents also indicated that there was political influence affecting administration within the municipality. The study recommended that the municipality should provide funds to train employees. National Treasury should conduct consistent reviews on the implementation of the MFMA. The Department of Cooperative Governance and Traditional Affairs (COGTA) should intervene to protect the administration from political threats. / M